CLA-2-95:S:N:N3D:225 867929
Ms. Jane M. Galik
A.W. Fenton Company Inc.
P.O. Box 927
Coraopolis, PA 15108-3805
RE: The tariff classification of a doll wig from Korea
Dear Ms. Galik:
In your letter dated October 11, 1991, you requested a
tariff classification ruling on behalf of your client Robin
Woods, Inc.
The sample submitted is a dolls' wig that is available in
various styles. You propose the correct classification to be,
HTS, 6704.19.0000 as wigs of synthetic textile material. This
provision, however, applies to quality wigs for the use of
people. Explanatory Note 67.04 (1)(a) specifically excludes
dolls' wigs of heading 95.02. Additionally, Explanatory Note
95.02 states "parts and accessories of dolls include: heads,
bodies,...wigs, etc." The doll wig is clearly classifiable as a
doll part.
The applicable subheading for the doll wig will be
9502.99.3000, Harmonized Tariff Schedule of the United States
(HTS), which provides for dolls representing only human beings
and parts and accessories thereof: other: other. The duty rate
will be 12 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
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