HS 670490 Of other materials
Quick Answer: Wigs, false beards, and similar articles of other materials enter the UK at 2.00%, the EU at 2.20%, and the US with rates ranging from Free to 35%. This residual classification, HS 670490, applies to hair articles not specifically covered by other headings within Chapter 67, such as those made from synthetic fibers or other non-human hair materials. Importers should carefully review the specific composition of their goods to ensure correct classification, as misclassification can lead to incorrect duty payments. CustomTariffs aggregates this data, highlighting the varied tariff treatments across major markets.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6704900000 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6704900000 | 2.20 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6704900000 | 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 670490 cover?
This subheading covers artificial flowers, foliage, fruits, and parts thereof, as well as articles made from such items, when they are not made from plastics, paper, textiles, feathers, or other materials specifically enumerated in preceding subheadings of heading 6704. According to the WCO Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC, this category is a residual one for items that do not fit into more specific classifications within heading 6704, often encompassing items made from materials like metal, glass, or ceramics, or composite materials not primarily defined by their textile or plastic components.
What falls outside HS 670490?
The following products are excluded from HS 670490: artificial flowers, foliage, fruits, and parts thereof, and articles made therefrom, if they are primarily composed of plastics (classified under 6704.11 or 6704.19), textiles (classified under 6704.20), or feathers and down (classified under 6704.30). For instance, a bouquet of artificial roses made from polyester fabric would be classified under 6704.20, not 670490, and similarly, a plastic imitation fruit would fall under 6704.19. Items that are not imitations of flowers, foliage, or fruits, even if decorative, are also excluded.
What are common classification mistakes for HS 670490?
A common error is misinterpreting the primary material of the article. General Rule of Interpretation (GRI) 3(b) for the interpretation of the Harmonized System states that mixtures, composite goods consisting of different materials or made up of different components, shall be classified as if they consisted of the material or component which gives them their essential character. Importers may incorrectly classify an item under 670490 when its essential character is derived from a material covered by a more specific subheading, such as textiles or plastics, leading to incorrect duty rates.
How should importers classify products under HS 670490?
The correct procedure for classifying products under HS 670490 involves a thorough examination of the article's composition and its resemblance to natural flora. Importers and customs brokers must first determine if the item is an imitation of a flower, foliage, or fruit, or a part thereof. Subsequently, they must ascertain that the article is not made from plastics, textiles, feathers, or down. If these conditions are met, and the item does not fit into any other more specific heading or subheading, then classification under 670490 is appropriate, referencing the official Explanatory Notes and national tariff schedules.
How is the duty calculated for products under HS 670490?
A decorative metal wire frame shaped like a vine, with small glass berries, declared at a customs value of $500 USD and weighing 2 kilograms, would attract a US duty of $35.00. This is calculated using the Most Favored Nation (MFN) duty rate of 7.0% ad valorem, applied to the declared value ($500 USD × 0.07 = $35.00), as published in the USITC Harmonized Tariff Schedule. If the item had a specific weight-based duty component, that would also be applied, but in this example, only the ad valorem rate is applicable.
Which trade agreements reduce duties for HS 670490?
Several free trade agreements may reduce the applicable duty rate for HS 670490, including the United States-Mexico-Canada Agreement (USMCA), which can provide for Free (0%) duty rates for qualifying goods originating from Canada or Mexico. Additionally, goods originating from countries benefiting from the US Generalized System of Preferences (GSP) may also receive reduced or Free duty rates. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific requirements of the importing jurisdiction.
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FAQ
What are the typical import duty rates for HS code 670490, 'Wigs, false beards, eyebrows and the like, of other materials'?
The import duty rates for HS code 670490, 'Wigs, false beards, eyebrows and the like, of other materials' (excluding those of human hair, animal hair, or textile materials), vary significantly by importing country. For example, under the US Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) rate is 5.4% ad valorem. Under the UK Global Tariff, the standard rate is 4.7% ad valorem. The EU's TARIC system may also have different rates depending on the specific material and origin. Always consult the specific tariff schedule of the destination country for the most accurate and current duty rates.
How is the duty for HS code 670490 calculated, and can you provide an example?
The duty for HS code 670490 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if a shipment of synthetic wigs (classified under 670490) has a customs value of $10,000 and the applicable duty rate is 5.4% (US MFN rate), the import duty would be calculated as: $10,000 (Customs Value) × 0.054 (Duty Rate) = $540. Some countries may also apply specific duties based on weight or unit, so it is crucial to verify the calculation method in the destination country's tariff.
What documentation is typically required when importing goods under HS code 670490?
When importing goods classified under HS code 670490, standard import documentation usually includes a commercial invoice detailing the description, quantity, and value of the goods; a packing list; a bill of lading or air waybill; and a customs declaration. Depending on the material composition of the wigs or false hairpieces, additional documentation might be required, such as a certificate of origin to claim preferential duty rates under trade agreements, or specific safety compliance certificates if the materials are subject to regulations in the importing country. Importers should consult with their customs broker or the relevant customs authority for a comprehensive list.
Are there preferential duty rates available for HS code 670490 under trade agreements?
Yes, preferential duty rates may be available for HS code 670490 depending on the origin of the goods and the existence of trade agreements between the exporting and importing countries. For example, goods originating from countries that are part of the USMCA (United States-Mexico-Canada Agreement) or other free trade agreements the US has with partner nations might qualify for reduced or zero duty rates, provided they meet the rules of origin stipulated in those agreements. Similarly, the UK has various trade agreements that could impact duties on goods imported under 670490. A valid Certificate of Origin is typically required to claim these preferential rates.
What are the key classification criteria to ensure goods are correctly classified under HS code 670490?
HS code 670490 covers 'Wigs, false beards, eyebrows and the like, of other materials.' The primary classification criteria are: 1. Product Type: The item must be a wig, false beard, eyebrow, or similar artificial hairpiece. 2. Material Composition: Crucially, these items must not be made of human hair (covered in 6703), animal hair (covered in 6702), or textile materials (which would fall under Chapter 63 or other relevant chapters depending on the textile). Therefore, items made from synthetic fibers (like plastic, polyester, nylon, etc.) or other non-hair, non-textile materials would generally fall under 670490. Importers must accurately identify the primary material of the wig or hairpiece to ensure correct classification.