Analysis
HTS 6704.90.00 covers of other materials 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 6704.11.00 (of synthetic textile materials: complete wigs, duty-free), 6704.19.00 (of synthetic textile materials: other, duty-free) and 6704.20.00 (wigs, false beards, eyebrows and eyelashes, switches and…, 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 |
|---|---|---|
| 6704.11.00 | Of synthetic textile materials: complete wigs | Free |
| 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 |