CLA-2-96:S:N:N1:103 864062

Mr. David A. Rubin
General Wig Manufacturers, Inc.
P.O. Box 4830
Hialeah Lakes Station
Hialeah, FL 33014-4830

RE: The tariff classification of a mannequin head from The Republic of Korea

Dear Mr. Rubin:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : May 22, 1991

DESCRIPTION OF MERCHANDISE : A plastic mannequin head with realistic facial features, used to display wigs

HTS PROVISION : Tailor's dummies and other mannequins

HTS SUBHEADING : 9618.00.0000

RATE OF DUTY : 6.3 percent ad valorem

OTHER : The sample will be returned as requested.

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport