CLA-2-67:OT:RR:NC:N4:415

Mr. Pawan Dilip Ghotikar
Sanemi Human Hair
18550 Citronia Street, Apartment 63
Northridge, CA 91324

RE: The tariff classification of human hair extensions and wigs from India.

Dear Mr. Ghotikar:

In your letter dated August 4, 2019, you requested a tariff classification ruling.

This request consists of five items listed as: “Human Hair Wefts,” “Human Hair Frontal and Closures,” “Human Hair Wigs,” “Human Hair Tape In Extensions,” and “Human Hair Tip Extensions.” These products would all be considered articles of heading 6704 (e.g. wigs, switches and the like), and as you indicated they are made wholly of human hair, they would be classifiable utilizing General Rule of Interpretation 1.

The applicable subheading for the “Human Hair Wefts,” “Human Hair Frontal and Closures,” “Human Hair Wigs,” “Human Hair Tape In Extensions,” and “Human Hair Tip Extensions” will be 6704.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for, “[w]igs, 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: [o]f human hair.” The general rate of duty will be Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/current.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kristopher Burton at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division