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HS 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

HEADING DEFINITION & DISAMBIGUATION

HS Heading 6704 encompasses 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. It classifies 4 6-digit WCO subheadings within Chapter 67 under the Harmonized System [USITC HTS 2026].

Chapter

Ch 67

Heading

6704

Subheadings

4 HS6

Status

Verified 2026

Subheadings Under Heading 6704

HS Code	WCO 6-Digit Subheading Description	Chapter	Operational Package
6704.11	Of synthetic textile materials, Complete wigs	67	View 6704.11 Package →
6704.19	Of synthetic textile materials, Other	67	View 6704.19 Package →
6704.20	Of human hair	67	View 6704.20 Package →
6704.90	Of other materials	67	View 6704.90 Package →

DISAMBIGUATION & CLASSIFICATION GUIDE

How to Select the Correct Subheading Under Heading 6704

Commercial shipments must be declared under the exact 6-digit WCO subheading that matches physical, chemical, or processing characteristics. Review the subheading descriptions above and verify against binding CBP CROSS rulings prior to entry filing.

Official Primary Sources & Authority References

USITC HTS Heading 6704 ↗

United States International Trade Commission official Harmonized Tariff Schedule.

CBP CROSS Rulings ↗

CBP e-Rulings database for Heading 6704 precedent rulings.

WCO Nomenclature ↗

World Customs Organization Harmonized System 2022 nomenclature standard.

U.S. Census Foreign Trade ↗

U.S. Census Bureau HTS-to-NAICS concordance and Schedule B export database.

Heading 6704 Frequently Asked Questions (FAQ)

What commercial articles are grouped under HS Heading 6704?

HS Heading 6704 covers 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, grouping 4 6-digit WCO subheadings.

How are 6-digit subheadings structured under Heading 6704?

Subheadings under Heading 6704 range from 6704.11 to 6704.90, classifying goods by processing state, origin, or material composition.

What is the representative US import duty rate for Heading 6704?

US MFN general duty rates for Heading 6704 commodities range from Duty-Free up to representative ad valorem percentages under the 2026 US HTS.

Are Section 301 tariffs applicable to goods under Heading 6704?

Section 301 additional tariffs depend on the specific 8-digit or 10-digit US HTS code and country of origin (e.g. China Lists 1–4A).

What PGA message set flags apply to Heading 6704?

Partner Government Agency flags (FDA, USDA APHIS, EPA) apply depending on the specific commodity sub-classification.

How do I distinguish between subheadings under Heading 6704?

Review WCO subheading terms and candidate descriptions. For example, unroasted vs. roasted or decaffeinated vs. non-decaffeinated.

Can goods under Heading 6704 enter duty-free under USMCA?

Yes. Goods originating in USMCA territories (US, Mexico, Canada) enter duty-free under SPI code P with a valid Certificate of Origin.

What is the Section 321 de minimis limit for Heading 6704?

Eligible import shipments valued at $800 USD or less imported by one person on one day enter duty-free under 19 U.S.C. 1321.

What documents are required for formal customs entry of Heading 6704?

Commercial Invoice, Packing List, Bill of Lading, and CBP Form 7501 are mandatory for entries exceeding $2,500 USD.

How can an importer get a binding CBP classification ruling for Heading 6704?

Importers may apply for a binding ruling via CBP National Commodity Specialist Division under 19 CFR Part 177.