HS 670420 Of human hair
Quick Answer: Wigs and false beards of human hair imported under HS 670420 enter the US at 35% ad valorem (MFN), the EU at 2.20% ad valorem, and the UK at 2.00% ad valorem. This classification specifically covers articles of human hair, such as wigs, false beards, and similar hairpieces, whether or not mounted on a backing or prepared in a particular manner. Importers should be aware of the significant duty rate differential for the US market. CustomTariffs aggregates this data, highlighting the importance of accurate classification for cost-effective trade.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6704200000 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6704200000 | 2.20 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6704200000 | Free | — | ["No."] |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 670420 cover?
This subheading covers articles of human hair, plaited or threaded, or otherwise worked, but not mounted on a base or core. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this includes items like hair nets, hair pads, and hair plaits composed entirely of human hair, which are not attached to a wig, hairpiece, or similar article. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that the defining characteristic is the material being human hair and the form of preparation, excluding finished hairpieces.
What falls outside HS 670420?
The following products are excluded from HS 670420: finished wigs, false beards, eyebrows, and similar articles of human hair (classified under HS 670411 or 670419), and articles of human hair mounted on a base or core. Also excluded are articles of animal hair or vegetable materials, even if they resemble human hair. For instance, synthetic hair fibers or hair accessories made from animal fur would be classified under different headings, such as Chapter 67 for other articles of hair or Chapter 39 for plastics.
What are common classification mistakes for HS 670420?
A common error is misclassifying finished hairpieces or wigs as articles of human hair under HS 670420. General Rule of Interpretation (GRI) 1 states that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Heading 6704 specifically distinguishes between "wigs, false beards, eyebrows and the like" and "other articles of human hair, plaited or threaded, or otherwise worked, but not mounted on a base or core." Importers often overlook this distinction, leading to incorrect duty rates.
How should importers classify products under HS 670420?
The correct procedure for classifying products under HS 670420 involves a thorough examination of the product's composition and construction. Importers and customs brokers must first determine if the article is made of human hair. If it is, they must then ascertain whether it is a finished wig, hairpiece, or similar article (which would fall under 6704.11 or 6704.19) or if it is a worked but unmounted article of human hair, such as a hair net or braid. Consulting the official tariff schedules and Explanatory Notes is crucial.
How is the duty calculated for products under HS 670420?
A bundle of human hair braids weighing 100 grams and declared at a customs value of $50 USD would attract a US duty of $3.50. This is calculated using the Most Favored Nation (MFN) duty rate of 7.0% ad valorem, applied to the declared customs value ($50 USD × 0.07 = $3.50). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 6704.20.0000, which applies to "Other articles of human hair...: Of human hair."
Which trade agreements reduce duties for HS 670420?
Several free trade agreements may reduce the applicable duty rate for HS 670420, including the United States-Mexico-Canada Agreement (USMCA) and the Generalized System of Preferences (GSP). Under USMCA, originating goods from Canada or Mexico can enter the US duty-free. For GSP beneficiaries, a preferential rate of Free may apply, depending on the specific country and product. Documentation required typically includes a self-certified origin statement for USMCA and a GSP Form A for GSP preferences, though specific requirements can vary by jurisdiction.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for HS code 670420 (Wigs, false beards, eyebrows, false eyelashes, etc., of human hair)?
The import duty rates for HS code 670420 vary by country and trade agreement. For example, under the U.S. Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) rate is 6.5% ad valorem. However, preferential rates may apply under trade agreements. For instance, goods from countries with a Free Trade Agreement (FTA) with the U.S. might have a 0% duty rate if they meet the rules of origin. Always consult the latest USITC tariff schedule for the most accurate and current rates applicable to your specific import.
How is the import duty for HS code 670420 calculated? Can you provide an example?
The duty for HS code 670420 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared value of the goods. For example, if you import a shipment of human hair wigs valued at $10,000 USD and the applicable duty rate is 6.5% ad valorem, the import duty would be calculated as: $10,000 (Value) × 0.065 (Duty Rate) = $650 USD. It's crucial to ensure the declared value is accurate and includes all assessable costs as per customs regulations.
What specific documentation is typically required when importing goods classified under HS code 670420?
When importing goods under HS code 670420, standard import documentation is usually required, including a commercial invoice, packing list, and bill of lading or air waybill. Additionally, depending on the country of import and the origin of the goods, a certificate of origin may be necessary to claim preferential duty rates under trade agreements. Some countries may also require a declaration that the human hair used is ethically sourced and not from endangered species, though this is less common for general cosmetic items. Always verify specific requirements with the importing country's customs authority.
Are there any specific classification criteria or exclusions for HS code 670420 concerning human hair products?
HS code 670420 specifically covers wigs, false beards, eyebrows, switch and the like, all being 'of human hair'. The key criterion is that the primary material must be human hair. Products made from synthetic fibers, animal hair (e.g., yak, horsehair), or other materials would be classified under different HS codes. For instance, synthetic wigs fall under HS code 670411 or 670419. It's important to ensure the composition is accurately declared to avoid misclassification.
Which common trade agreements might offer preferential duty rates for imports under HS code 670420?
The applicability of preferential duty rates for HS code 670420 depends on the specific trade agreements between the exporting and importing countries. For imports into the United States, agreements like the Dominican Republic-Central America Free Trade Agreement (CAFTA-DR) or agreements with countries like Chile or South Korea could potentially offer reduced or zero duty rates, provided the goods meet the respective rules of origin. For imports into the European Union, preferential rates might be available under agreements with countries such as Canada or Japan. Importers and brokers should consult the relevant trade agreement texts and customs rulings for definitive guidance on eligibility and rules of origin.