CLA-2-67:RR:NC:TA:353 L85943

Mr. Ken August
Fun-World
80 Voice Rd.
Carle Place. NY 11514

RE: The tariff classification of theatrical hair from China.

Dear Mr. August:

In your letter dated June 20, 2005 you requested a tariff classification ruling.

The submitted sample, style 9515 is theatrical hair composed of polypropylene fibers and 2 packets of latex adhesive. The hair measures approximately 36” long. The item is used to create false beards and moustaches. The hair comes in 4 assorted colors. Each unit is blister packed on a printed card.

The applicable subheading for style 9515 will be 6703.00.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “…wool or other animal hair or other textile materials, prepared for use in making wigs or the like: 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