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NY H82348

July 11, 2001

CLA-2-95:RR:NC:SP:225 H82348


TARIFF NO.: 9505.90.6000

Ms. Donna M. Dion
CVS Pharmacy
One CVS Drive
Woonsocket, RI 02895

RE: The tariff classification of a costume wig from China

Dear Ms. Dion:

In your letter dated June 6, 2001, received in this office on June 13, 2001, you requested a tariff classification ruling.

A sample of the “Pompadour Wig”, item #116974, was submitted with your inquiry. The wig is composed of synthetic fibers and is designed to resemble a “Fifties” hairstyle. The layers of hair are spaced between 1 and 2 centimeters apart. You state in your letter that the product will be marketed and sold as a costume accessory for 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 “Pompadour Wig”, item #116974, 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 212-637-7028.


Robert B. Swierupski

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