CLA-2-67:RR:NC:3353 I85443

Ms. Dadrika J. Wilcox
3607-D Wilmington Ave.
Hopewell, VA 23860

RE: The tariff classification of a hair piece from Hong Kong.

Dear Ms. Wilcox:

In your letter dated August 20, 2002 you requested a tariff classification ruling. A sample was not submitted with the ruling request.

The item is called a women’s ponytail hair piece and is described as being constructed out of modacrylic fibers. Modacrylic is a synthetic fiber.

The applicable subheading for the women’s ponytail hair piece will be 6704.19.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included: Of synthetic textile materials: 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 Kenneth Reidlinger at 646-733-3053.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division