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NY C89654

July 23, 1998

CLA-2-95:RR:NC:SP:225 C89654


TARIFF NO.: 9505.90.6000

Ms. Dawn Bialy

The Paper Magic Group, Inc.

401 Adams Avenue

Scranton, PA 18510

RE: The tariff classification of a costume wig from China

Dear Ms. Bialy:

In your letter dated June 24, 1998 you requested a tariff classification ruling.

The submitted article, item #657395, is called a "Black & Platinum Wig." The wig is made of 100% polyethylene and is flimsy in construction. The layers of hair are spaced between 1 and 2 centimeters apart. It will be imported in a cellophane bag with an insert that pictures a model wearing the wig. The item is intended for use on Halloween. The wig does not possess the fine quality workmanship of a wig used for cosmetic purposes. Your sample is being returned as requested.

The applicable subheading for the "Black & Platinum Wig," item #657395, 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 J. Wong at 212-466-5538.


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