CLA-2-67:RR:NC:3:353 J89356

TARIFFNO.: 6704.19.0000

Ms. Carol Ritchings
Conair Corporation
150 Milford Road
East Windsor, NJ 08520

RE: The tariff classification of hair extensions from China.

Dear Ms. Ritchings:

In your letter dated September 22, 2003, you requested a classification ruling.

Your submitted sample, Model HE1RP is a package of assorted hair extensions. The extensions are made of synthetic textile materials and attach to the hair with a small plastic device. The applicable subheading for Model HE1RP 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 hair or animal hair or of textile materials; articles of human hair not elsewhere specified or included: of synthetic textile materials: other. The duty rate 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