Analysis
HTS 6704.11.00 covers of synthetic textile materials: complete wigs under heading 6704 (wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal…).
Goods from countries without normal trade relations pay the column 2 rate of 35% instead of nothing, so origin decides between free entry and a 35% duty.
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 46% of the 13 tariff lines in chapter 67. Free here means free of the base duty only: origin-specific Chapter 99 duties such as Section 301 can still be owed.
The other lines in the same group are 6704.19.00 (of synthetic textile materials: other, duty-free), 6704.20.00 (wigs, false beards, eyebrows and eyelashes, switches and…, duty-free) and 6704.90.00 (of other materials, duty-free).
Census statistics map these goods to NAICS 339999 (All Other Miscellaneous Manufacturing), an industry of 3,012 US establishments employing 40,510 people. That is the industry code a US manufacturer of the same product would normally use.
All 3 neighbouring lines carry the same duty-free rate, so a borderline choice between them changes the statistics reported, not the duty paid.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 6704.19.00 | Of synthetic textile materials: other | Free |
| 6704.20.00 | 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: of human hair | Free |
| 6704.90.00 | Of other materials | Free |