CLA-2-67:RR:NC:3:353 I88447
TARIFFNO.: 6704.20.0000
Ms. Helen Lam
Evergreen Products Factory Ltd.
11/F, Chiap Luen Ind. Building
30-32 Kung Yip Street
Kwai Chung, N.T., Hong Kong
RE: The tariff classification of a human hair mustache and beard from Hong Kong.
Dear Ms. Lam:
In your letter dated October 18, 2002, and received by this office on November 14, 2002, you requested a classification ruling.
You have submitted two samples. Style EM-2 is a mustache made of 100% human hair. The mustache is very well made.
Style EM-8 is a beard made of 100% human hair. The beard is very well made.
The applicable subheading for the mustache and beard will be 6704.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for wigs, . . ., and the like, of human hair or animal hair or of textile materials; articles of human hair not elsewhere specified or included: of human hair. 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