CLA-2-95:RR:NC:SP:225 G88710
Mr. Ken August
Easter Unlimited, Inc.
80 Voice Road
Carle Place, NY 11514
RE: The tariff classification of costume wig sets from China
Dear Mr. August:
In your letter dated March 22, 2001, you requested a tariff classification ruling.
Three samples were submitted for our examination. Each article consists of a costume wig with fancy sunglasses. The “Hip Hop Honey” – item #8572 contains a flip style wig with bow above the bangs and a pair of glitter framed sunglasses. The product is available in two color combinations.
The “Beehive Honey” – item #8573 consists of a beehive style wig with a glued on jewel above the bangs and a pair of glamour sunglasses. The item comes in two assorted color combinations.
The “Glamour Girl Wig” – item #8575 is composed of a 30” long wig that glows in the dark and is packaged with a pair of sunglasses. The product comes in four assorted color combinations.
Wearing the wig and sunglasses together is intended to convey a 1950’s Retro look. Each wig and sunglasses combination is packaged in a poly bag with printed card insert picturing a model wearing the components. It is noted that the wigs do not possess the fine quality workmanship demanded of wigs used for cosmetic purposes. The items are marketed for Halloween, parties or masquerade.
The classification of merchandise under the HTS is governed by the General Rules of Interpretation (GRI'S). GRI 1 of the HTS, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes...". Goods that cannot be classified in accordance with GRI 1 are to be classified in accordance with subsequent GRI's taken in order. Relevant to this case is GRI 3(b), which states in part that, "goods made up of different components which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character". Accordingly, this office finds the essential character in each of the described sets to be imparted by the wig component.
The applicable subheading for the “Hip Hop Honey” – item #8572, “Beehive Honey” – item #8573, and “Glamour Girl Wig” – item #8575, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: other: other. The rate of duty 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 Alice J. Wong at 212-637-7028.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division