Commission Implementing Regulation (EU) 2019/823
Of 17 May 2019 — CELEX 32019R0823
Description of the goods
A made up article of human hair consisting of a strand of dressed human hair bonded at the root ends. The bonded root end of the strand is, without any further processing, ready to be combined with a person's own hair by applying heat. See image (*1).
Reasons
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 6704 and 6704 20 00. Due to the bonding at the root ends, the article is considered further processed than specified in heading 6703. Consequently, classification under heading 6703 as human hair, dressed, thinned, bleached or otherwise worked, is excluded. Because of the bonding at the root ends and the fact that the article, without any further processing, is ready to be combined with the person's own hair, it is to be considered a made up article of postiche, which is covered by heading 6704 (see also the Harmonised System Explanatory Notes to heading 6704, paragraph (1), first subparagraph). The article is therefore to be classified under CN code 6704 20 00 as switches and the like, of human hair.