The tariff classification of a doll wig from Korea

NY 867929 November 8, 1991 CLA-2-95:S:N:N3D:225 867929 CATEGORY: Classification TARIFF NO.: 9502.99.3000 Ms. Jane M. Galik A.W. Fenton Company Inc. P.O. Box 927 Coraopolis, PA 15108-3805 RE: The tariff classification of a doll wig from Korea Dear Ms. Galik: In your letter dated October 11, 1991, you requested a tariff classification ruling on behalf of your client Robin Woods, Inc. The sample submitted is a dolls' wig that is available in various styles. You propose the correct classification to be, HTS, 6704.19.0000 as wigs of synthetic textile material. This provision, however, applies to quality wigs for the use of people. Explanatory Note 67.04 (1)(a) specifically excludes dolls' wigs of heading 95.02. Additionally, Explanatory Note 95.02 states "parts and accessories of dolls include: heads, bodies,...wigs, etc." The doll wig is clearly classifiable as a doll part. The applicable subheading for the doll wig 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: 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