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NY N009024




April 11, 2007

CLA-2-95:RR:NC:N2:225

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Janet Freese
The Paper Magic Group
401 Adams Avenue
Scranton, PA 18510

RE: The tariff classification of Costume Wigs from China

Dear Ms. Freese:

In your letter dated March 23, 2007, you requested a tariff classification ruling.

Crimped Tinsel Wig, Item # 6570254, features curly red tinsel “hair” that is glittery and measures approximately 16” in length. The Crimped Tinsel Wig is attached to a mesh filament cap with an elastic border that stretches to accommodate various head sizes. When worn, the wig covers the forehead in the front and reaches approximately shoulder length on the sides and back.

The Mermaid Wig, Item # 6572676, features blonde hair with straight purple tinsel strips running through it, giving the wig a glittery appearance. The top of the wig also has an aqua blue fabric flower with a neon pink sea shell in the middle and white beads attached to it that drape down on the wig. The Mermaid Wig is attached to a mesh filament cap with an elastic border that stretches to accommodate various head sizes. When worn, the wig covers the forehead in the front and reaches approximately shoulder length on the sides and back. The Mermaid Wig measures approximately 14” in length.

The Glow Fairies Sunshine Wig, Item # 6570314, is a white and blue wig with a hair bun on the top. The Glow Fairies Sunshine Wig is attached to a mesh filament cap with an elastic border that stretches to accommodate various head sizes. When worn, the wig covers the forehead in the front and reaches approximately neck length on the sides and back. The Glow Fairies Sunshine Wig measures approximately 11” in diameter.

The costume wigs do not possess the fine quality workmanship demanded of wigs used for cosmetic purposes, and are all marketed as costumes for the Halloween holiday.

The applicable subheading for the Costume Wigs will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), 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.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Wayne Kessler at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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