CLA-2-65 OT:RR:NC:N3:353
Ms. Kim Benedetto
Seasons USA, Inc.
3434 Heather Lane
Wantagh, NY 11793
RE: The tariff classification of a wig cap from China.
Dear Ms. Benedetto:
In your letter dated August 22, 2013, you requested a tariff classification ruling.
The submitted sample, identified as style number AC14-0126, is a wig cap constructed of 100% polyester knitted fabric. The item is a sheer, tightly fitting hairnet with a reinforced band around the edge to facilitate holding to the head.
The sample will be returned to you as requested.
The applicable subheading for style number AC14-0126 will be 6505.00.0100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats and other headgear, knitted or crocheted or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed: Hair-nets." The rate of duty will be 9.4 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Kimberly Praino at (646) 733-3053.
Sincerely,
Myles B. Harmon
Acting Director
National Commodity Specialist Division