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NY L81436




December 10, 2004

CLA-2-95:RR:NC:SP:225 L81436

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Theresa Lee
Evergreen Products Factory LTD.
11/F, Chiap Luen Ind. Bldg.
30-32 Kung Yip Street
Kwai Chung, N.T.
Hong Kong

RE: The tariff classification of a costume wig from China.

Dear Ms. Lee:

In your letter dated December 1, 2004, you requested a tariff classification ruling.

You submitted a sample of a “Pirate Wig” identified as item number EPF-25786. The item is a costume wig made of straight black synthetic “hair” that is attached to a mesh filament cap with an elastic border. Sewn to the hair is a red 100% cotton headband. When worn, the wig covers the forehead in the front and reaches approximately shoulder length in the back. The wig is intended as a pirate costume for the Halloween holiday.

The applicable subheading for the “Pirate Wig” identified as item number EPF-25786 will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” The rate of duty will be Free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alice Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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