CLA-2-67:RR:NC:N3:353 L86853

Mr. Ken August
Fun World
80 V0ice Rd.
Carle Place, NY 11514

RE: The tariff classification of theatrical hair from China.

Dear Mr. August:

In your letter dated July 28, 2005, you requested a classification ruling.

The submitted sample SA-9515B (Brown) is theatrical hair in bulk composed of polypropylene material. The theatrical hair will be imported on rolls that will be unitized and packaged for importation. The item will be made and imported in assorted colors, SA-9515G (Grey), SA-9515K (Black) and SA-9515W (White).

The applicable subheading for styles-SA-9515B, SA-9515G, SA-9515K and SA-9515W 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