CLA-2-95 OT:RR:NC:N4:425
Mr. Terrance O’Neill
Maersk Customs Services, Inc.
680 Knox Street, Suite 200
Torrance, CA 90502
RE: The tariff classification of synthetic wigs from China.
Dear Mr. O’Neill:
In your letter dated October 2, 2009, on behalf of Amscan, Inc., you requested a tariff classification ruling.
You submitted samples and advertising inserts for three adult wigs made of synthetic material. The first sample, California Dude Wig, identified as item #51008PCP, consists of a blonde costume wig made of 100% synthetic fibers. The wig is attached to a mesh filament cap with an elastic border that stretches to accommodate various head sizes. When worn, the wig covers the forehead, ears and back of the neck. This flimsy wig is not intended for repetitive use.
The second sample, Rehab Wig, identified as item #51760PCP, consists of a black beehive-shaped costume wig made of 100% synthetic fibers. The wig is attached to a mesh filament cap with an elastic border that stretches to accommodate various head sizes. When worn, the wig covers the forehead and hangs down to the small of the back. The accompanying color advertising insert features a photograph suggesting that the wig is intended to simulate the hairstyle of the singer Amy Winehouse. This flimsy wig is not intended for repetitive use.
The third sample, Streaked Witch Bk/Gry Wig, identified as item #PCW3002, consists of a black wig with gray streaks that is made of 100% synthetic fibers. The wig is attached to a mesh filament cap with an elastic border that stretches to accommodate various head sizes. The wig is parted in the middle with the hair on each side hanging down to the wearer’s sides.
Although also advertised as a costume wig, the Streaked Witch Bk/Gry Wig differs significantly from the California Dude Wig and Rehab Wig, because its filament cap is made of sturdier construction, allowing for repetitive use. Repetitive use of the wig is also indicated by its accompanying advertising insert, which, unlike the accompanying inserts for the California Dude Wig and Rehab Wig, lists specific instructions for washing, shampooing, brushing the wig, and restyling the wig in a wave set via rollers and a dryer. Based on its well-made construction and intended repetitive use, we concur with your suggested classification for the well-made Streaked Witch Bk/Gry Wig under tariff subheading 6704.11.0000, HTSUS, which provides for "Wigs…Of synthetic materials: Complete wigs."
Your samples are being returned per your request.
The applicable subheading for the California Dude Wig and the Rehab 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.
The applicable subheading for the Streaked Witch Bk/Gry Wig will be 6704.11.0000, HTSUS, which provides for "Wigs…Of synthetic materials: Complete wigs." The rate of duty will be Free.
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").
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/.
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 Wayne Kessler at (646) 733-3026.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division