The tariff classification of doll wigs from the Philippines

NY 851843 May 04, 1990 CLA-2-95:S:N:N3D:225-851843 CATEGORY: Classification TARIFF NO.: 9502.99.3000 Mr. Ernest G. Criez VP Imports David K. Lindemuth Co., Inc. 240 Valley Drive Brisbane, CA 94005 RE: The tariff classification of doll wigs from the Philippines Dear Mr. Criez: In your letter dated April 16, 1990 you requested a tariff classification ruling on behalf of your client Global Dolls Corporation. The merchandise is doll wigs. The brochure provided shows numerous styles, colors and lengths. The wigs are made from either 100% modacrylic fiber or 100% mohair. It is the importer's contention that these items are interchangeable wigs for dolls, not permanent doll hairpieces. It is also his contention that these doll wigs should be classified in Heading 6704. He believes that Chapter 67 Note 1(e) which excludes toys does not apply to his product because they are not toys, but collector items. We do not agree. The Explanatory Notes for Heading 9502 point out that "The heading includes not only dolls designed for the amusement of children, but also dolls intended for decorative purposes (e.g. boudoir dolls, mascot dolls)...." Those Notes further enumerate items which fall into parts and accessories. Wigs are specifically mentioned. The applicable subheading for the doll wigs will be 9502.99.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for Dolls representing only human beings and parts and accessories thereof: Parts and accessories: Other: Other. The duty rate will be 12 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport