WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
67.04 - Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textde materials; articles of human hair not elsewhere specified or included. - Of synthetic textile materials : 6704.11 - - Complete wigs 6704.19 - - Other 6704.20 - Of human hair 6704.90 - Of other materials This heading covers : ) Made up articles of postiche of all kinds manufactured of human or animal hair or of textile materials. These articles include wi s, beards, eyebrows and eyelashes, switches, curls, chi ons, moustaches and the like. are usual1 of h~ class workmanship intended or use either as aids to personal toilet or for pro esstona . work (e.g., theatrical wigs). P hey tu 'Bh This category does not include : (a) Dolls' wigs (heading 95.03). (b) Carnival articles, generally of inferior material and finish (heading 95.05). (2) Articles of human hair, not elsewhere specified or included, in particular certain lightweight woven material of human hair. This category does not include : (a) Hair straining cloth of heading 59.11. (b) Hair-nets (heading 65.05). (c) Hair hand sieves (heading 96.04). Section XI11 ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE
1.- This Chapter does not cover : (a) Filtering or straining cloth of human hair (heading 59.11); (b) Floral motifs of lace, of embroidery or other textile fabric (Section XI); (c) Footwear (Chapter 64); (d) Headgear or hair-nets (Chapter 65); (e) Toys, sports requisites or carnival articles (Chapter 95); or (f) Feather dusters, powder-puffs or hair sieves (Chapter 96). 2.- Heading 67.01 does not cover : (a) Articles in which feathers or down constitute only filling or padding (for example, bedding of heading 94.04); (b) Articles of apparel or clothing accessories in which feathers or down constitute no more than mere trimming or padding; or (c) Artificial flowers or foliage or parts thereof or made up articles of heading 67.02. 3.- Heading 67.02 does not cover : (a) Articles of glass (Chapter 70); or (b) Artificial flowers, foliage or fruit of pottery, stone, metal, wood or other materials, obtained in one piece by moulding, forging, carving, stamping or other process, or consisting of parts assembled otherwise than by binding, glueing, fitting into one another or similar methods.