CLA-2-33:RR:NC:2:240 R03784

Ms. Lisa P. Corley
Chic Corporation
14 Mendota Road
Toronto, Ontario M8Y 1E8
Canada

RE: The tariff classification of Wig Care Products from Canada

Dear Ms. Corley:

In your letter dated April 20, 2006 you requested a tariff classification ruling. Your inquiry concerns the classification of four wig care products sold at retail from the "Chic Hair Boutiques" product line. A picture of the label, including the ingredient listing, was submitted with your ruling request for review.

The wig care products include shampoo, conditioner, leave-in conditioner and finishing spray designed specifically for use on synthetic hair. The above items, packaged for retail sale in 8 fl. oz. bottles, are hair care preparations for use on wigs.

The applicable subheading for the shampoo will be 3305.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Preparations for use on the hair: Shampoos. The general rate of duty is free.

The applicable subheading for the finishing spray will be 3305.30.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Preparations for use on the hair: Hair lacquers. The general rate of duty will be free.

The applicable subheading for the conditioner and leave-in conditioner will be 3305.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Preparations for use on the hair: Other. The general 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/.

Perfumery, cosmetic and toiletry products are subject to the requirements of the Food, Drug and Cosmetic Act, which are administered by the U.S. Food and Drug Administration. Questions regarding FDA requirements may be addressed to the U.S. Food and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Branch Parkway, College Park, MD 20740-3835, telephone number (301) 436-1130.

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 Stephanie Joseph at 646-733-3268.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division