CLA-2-67:RR:NC:3:353 L80413
TARIFFNO.: 6704.11.0000
Ms. Theresa Lee
Evergreen Products Factory Ltd.
11/F, Chiap Luen Ind. Bldg.
30-32 Kung Yip Street
Kwai Chung, N.T., Hong Kong
RE: The tariff classification of synthetic wigs from China.
Dear Ms. Lee:
In your letter dated October 25, 2004, you requested a classification ruling.
You have submitted two samples. Style EPF-25701N ”Pirate Wig” is a synthetic fiber wig. The costume wig has a sewn on cotton headband and plastic beads.
Style EPF-25721NSZ ”Pirate Wig” is a synthetic fiber wig. The costume wig has a sewn on cotton headband.
The applicable subheading for Styles EPF-25701N and EPF-25721NSZ will be 6704.11.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for wigs, false beards, eyebrows and eyelashes, switches and the like, of human hair or animal hair or of textile materials; articles of human hair not elsewhere specified or included: of synthetic textile materials: complete wigs. The duty rate will be Free.
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 Kenneth Reidlinger at 646-733-3053.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division