CLA-2-67:OT:RR:NC:N3:348

Ms. Robin West
Dollar Tree Stores, Inc.
500 Volvo Parkway
Chesapeake, VA 23320

RE: The tariff classification of a hair extension from China.

Dear Ms. West:

In your letter dated November 13, 2012, you requested a tariff classification ruling. Your sample will be returned to you, as requested.

Style 120092 is a hair extension composed of polypropylene. The hair is approximately 24” long and is glued to a plastic headband. The headband includes a braid that is also made of polypropylene.

The applicable subheading for Style 120092 will be 6704.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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 other materials. 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/.

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 Rosemarie Hayward at (646) 733-3064.

Sincerely,

Thomas J. Russo
Director
National Commodity Specialist Division