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NY R04446

July 27, 2006

CLA-2-95:RR:NC:SP:225 R04446


TARIFF NO.: 9505.90.6000

Ms. Maria C. Johnson
Disguise, Inc.
11906 Tech Center Court
Poway, CA 92064

RE: The tariff classification of three costume wigs from China.

Dear Ms. Johnson:

In your letter dated July 21, 2006, you requested a tariff classification ruling.

You submitted photographs of three costume wigs: style 14656, Deedee Wig, style 14657, Rooney Wig, and style 14658, Moe Wig, that are made of 100% polyester. The Deedee Wig is a blonde wig in a short bob style. The Rooney Wig is a multi-colored wig is a dreadlocks style. The Moe Wig is a shaggy shoulder length wig. These wigs will be used as costumes for the Halloween holiday and do not possess the fine quality workmanship of wigs used for cosmetic purposes.

The applicable subheading for the three costume wigs identified as style 14656, Deedee Wig, style 14657, Rooney Wig, and style 14658, Moe Wig, 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/.

Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov (click on “For Business” and then on “Textile, Wool, Fur”).

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.


Robert B. Swierupski

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