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This section is Advance Tariff Ruling Information for ruling 600015997

Start date
15 Sep 2026
Expiry date
14 Sep 2029
Description
A chin-length wig in a light blonde colour with bangs, constructed from synthetic Kanekalon-type fibres and fitted to a nylon mesh cap. The wig is supplied in archival-quality accessory packaging designed to aid preservation and storage. The wig forms part of the silver sequin dress costume featured during the apartment dance scene and digital wardrobe change sequence.
Keywords
  • WIGS
  • OF SYNTHETIC FIBRE
  • HAIR
  • OF NYLON
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)) 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 identify the type of packaging: archival accessory packaging. GIR 6 Has been used to classify this product by the terms of heading 670411 - Of synthetic textile materials; Complete wigs. Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to heading 6704 HSENs to heading 9705