CLA-2-63:S:N:N3H:345 878036

TARIFF NO. 6307.90.9986


Ms. Carol A Garrity
Import Coordinator
Garrett-Hewett International, Inc.
147 Broadway
Hawthorne, NY 10532

RE: The tariff classification of a "Hair for Wig" from China.

Dear Ms. Garrity:

In your letter dated September 1, 1992, you requested a tariff classification ruling.

The sample submitted is a "Hair for Wig". It is made of 100 percent modacrylic knit brushed pile fabric. It is rolled into a tube shape and held together by a single stitch. After importation, It will be glued onto the top part of a screw-on cap then placed on a tube.

You mentioned that the article should be classifiable under subheading 6703.00.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for human hair, dressed, thinned, bleached or otherwise worked; wool or other animal hair or other textile materials, prepared for use in making wigs or the like: Other. Heading 6703 provided for hair for wigs. Since instant merchandise is not hair for a wig this heading does not apply.

The applicable subheading for the "Hair for Wig" will be 6307.90.9986, HTS, which provides for other made up articles...Other: Other, other. The rate of duty will be 7 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