CLA-2-67:RR:NC:3:353 K81032

Ms. Theresa Lee
Evergreen Products Factory Ltd.
11/FA, Chap Luen Ind.
30-32 Kung Yip St.
Kwai Chung, H.K.

RE: The tariff classification of hair switches from China.

Dear Ms. Lee:

In your letter dated October 30, 2003 you requested a tariff classification ruling.

Three samples of hair switches were submitted with your request. The switches are made of 90% synthetic fiber and 10% plastic clip. Style EPF-16405HS candy blond color, style EPF-16413WE apricot blonde and EPF-16436S faux hair scrunchie light chestnut.

The applicable subheading for the hair switches will be 6704.19.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Wigs…switches and the like…of textile materials: 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 Kenneth Reidlinger at 646-733-3053.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division