In your letter, you indicate that “Hair Accents” are a series of 100 percent cotton baseball caps which are attached to blended hair. The hair is prepared using a smaller portion of a full wig, which is then permanently attached to a baseball hat, providing the wearer the look of having hair without wearing a full wig. You state that the main function of the “Hair Accents” is to cover hair loss, and is primarily intended for women undergoing cancer treatments
[1] Please importantly note that only the relevant portion of the related is displayed above. You may refer to the said customs ruling for the entire ruling explanation.
[1]. https://rulings.cbp.gov/ruling/N320726