Guidance

Dressed human hair (Tariff notice 14)

Check the new Tariff on dressed human hair

A new regulation dated 17 May 2019 was published on 22 May 2019.

This is not considered a change in UK practice.

New regulation

A made up article of human hair consisting of a strand of dressed human hair bonded at the root ends. The bonded root end of the strand is, without any further processing, ready to be combined with a person’s own hair by applying heat.

Classification (Combined Nomenclature (CN) code)

Code 6704 20 00.

Reason

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 6704 and 6704 20 00.

Due to the bonding at the root ends, the article is considered further processed than specified in heading 6703. Consequently, classification under heading 6703 as human hair, dressed, thinned, bleached or otherwise worked, is excluded.

Because of the bonding at the root ends and the fact that the article, without any further processing, is ready to be combined with the person’s own hair, it is to be considered a made up article of postiche, which is covered by heading 6704 (see also the Harmonised System Explanatory Notes to heading 6704 , paragraph (1), first subparagraph).

The article is therefore to be classified under CN code 6704 20 00 as switches and the like, of human hair.

Contact details

Tariff Classification
Customs Directorate
10th Floor South East
Alexander House
21 Victoria Avenue
Southend-on-Sea
Essex
SS99 1AA

Email: tariff.classification@hmrc.gov.uk

This Tariff notice is published for information purposes only.

Published 31 May 2019