On 22 May the European Commission published a tariff classification on dressed human hair.
It is described as 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.
The tariff classification is tariff subheading 6704.20.00. [Just remember that this is a European Union (EU) tariff classification.]
The European Commission’s reasoning is:
Classification is determined by General Rules of Interpretation (GRI) 1 and 6 of the Combined Nomenclature and by the wording of tariff heading and tariff subheading 67.04 and 6704.20.00.
Due to the bonding at the root ends, the article is considered further processed than specified in tariff heading 67.03. Consequently, classification under tariff heading 67.03 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 tariff heading 67.04 (see also the Harmonised System Explanatory Notes to heading 67.04, paragraph (1), first subparagraph).
The article is therefore to be classified under tariff subheading 6704.20.00 as switches and the like, of human hair.
Story by: Riaan de Lange
