Information for ruling 600012582
This section is Advance Tariff Ruling
- Start date
- 22 Apr 2025
- Expiry date
- 21 Apr 2028
- Commodity code
- 6704200000 (opens in new tab)
- Description
- Toupee hair replacement systems are used to address hair loss or thinning hair. The toupees are custom fitted and styled and being tailored to match the individual's hair colour, texture, and style preferences. The hair replacement systems have a very thin Polyurethane base.The toupee is made from human hair. It is cleaned, sorted, and sometimes dyed to achieve the desired colour and texture. When synthetic hair is used this is to provide varying shades of grey to make the system look natural and age appropriate. The hairs are individually injected and looped into the base. The systems are all packaged in branded recyclable paper envelopes.
- Keywords
-
- HAIR
- MADE UP
- WIGS
- OF HUMAN HAIR
- Justification
- Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). Classification has been determined in accordance with the following: General interpretative rules (GIR’s): GIR 1 Has been used to classify this product by the terms of heading 6704 - wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included GIR 5b Has been used to identify the type of packaging: Packaged in envelopes GIR 6 has been used to classify the goods to subheading level 670420 - of human hair Also classified in accordance with: Harmonised System Explanatory Notes (HSEN’s) to heading 6704