CLA-2-65:OT:RR:NC:N3:358
Mr. Andrew Margulies
Henry Margu, Inc.
540 Commerce Drive
Yeadon, Pennsylvania 19050
RE: The tariff classification of a wig cap from China
Dear Mr. Margulies:
In your correspondence dated July 29, 2021, you requested a tariff classification ruling. A sample was not submitted with this ruling.
In your letter, you indicate that “Hair Accents” are a series of 100 percent cotton baseball caps which are attached to blended hair. The hair is prepared using a smaller portion of a full wig, which is then permanently attached to a baseball hat, providing the wearer the look of having hair without wearing a full wig. You state that the main function of the “Hair Accents” is to cover hair loss, and is primarily intended for women undergoing cancer treatments
The applicable subheading for “Hair Accents” will be 6505.00.2060, HTSUS, which provides for Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed: Other: Other: Of cotton, flax or both: Not knitted: Certified hand-loomed and folklore products; and headwear of cotton. The applicable rate of duty will be 7.5 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6505.00.2060, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 6505.00.2060, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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 the World Wide Web at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). Should it be subsequently determined that the information furnished is not complete and does not comply with 19 CFR 177.9(b)(1), the ruling will be subject to modification or revocation. In the event there is a change in the facts previously furnished, this may affect the determination of country of origin. Accordingly, if there is any change in the facts submitted to Customs, it is recommended that a new ruling request be submitted in accordance with 19 CFR 177.2. 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 Michael Capanna at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division