CLA-2-67:RR:NC:3:353 K83519
Ms. Annalee C. McKay
Mario Chiodo Studios
70 Washington St., Suite 425
Oakland, CA 94607
RE: The tariff classification of wigs from China.
Dear Ms. McKay:
In your letter dated February 12, 2004 you requested a tariff classification ruling.
Two samples were submitted with your request. Style 5179026 Wavy wig is long and black in color. You state that the Wavy wig will also be imported in Platinum style 5179025. Style 5179031 Mullet wig is medium length and blond in color. You state that you will also import styles 5179030 black and 5179032 auburn, which is identical to the blond, Mullet wigs. The well-made wigs are made of polyethylene textile material.
The applicable subheading for styles 5179025, 5179026, 5179030, 5179031 and 5179032 will be 6704.11.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Wigs…Of synthetic materials: Complete wigs.” 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