Subheading · Chapter 67 · Heading 6704

6704.90

6704.90: Wigs, false beards, eyebrows and eyelashes, switches: of other materials

Official description Of other materials

Subheading 6704.90 belongs to heading 6704 (wigs, false beards, eyebrows and eyelashes, switches and the like, of human or…) in chapter 67.

What you pay

Importing into UK

Customs duty 2% standard rate depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 4
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 6704 90 00 00 Of other materials 2%

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 1

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 598
    Documents
    • 9014

Import requirements 4

  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Ukraine
    Legal act
    S.I. 2022/395
    Documents
    • 9009
    • 9010
    • 9017
  • Import controlImport control - CITES
    Applies to goods from
    all countries
    Legal act
    2021 No. 54
    Documents
    • C400 Presentation of the required "CITES" certificate
    • Y900 Declared goods do not belong to the Washington Convention (CITES)
  • Import controlImport control on luxury goods
    Applies to goods from
    North Korea
    Legal act
    S.I. 2019/411
    Documents
    • Y945 Travellers' personal effects or goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)
    • Y946 Goods necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509)
  • Import controlImport control on cat and dog fur
    Applies to goods from
    all countries
    Legal act
    S.I. 2009/1056
    Documents
    • Y922 Other than cats and dogs fur as mentioned by Regulation (EC) No 1523/2007 (OJ L 343)

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—2%
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia

Free
European Union (including code "EU")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu

Free
CARIFORUM
Antigua & Barbuda, Bahamas, Barbados, Belize and 10 more

Antigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago

Free
OCTs (Overseas Countries and Territories)
Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 more

Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands

Free
Central America Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama Free
SADC EPA Botswana, Eswatini, Lesotho, Mozambique, Namibia Free
Eastern and Southern Africa States Madagascar, Mauritius, Seychelles, Zimbabwe Free
CPTPP Brunei, Malaysia Free
UK–Andorra agreement Andorra Free
UK–Albania agreement Albania Free
UK–Australia agreement Australia Free
UK–Canada agreement Canada Free
UK–Switzerland agreement Switzerland Free
UK–Côte d’Ivoire agreement Côte d’Ivoire Free
UK–Chile agreement Chile Free
UK–Cameroon agreement Cameroon Free
UK–Colombia agreement Colombia Free
UK–Ceuta & Melilla agreement Ceuta & Melilla Free
UK–Ecuador agreement Ecuador Free
UK–Egypt agreement Egypt Free
UK–Fiji agreement Fiji Free
UK–Faroe Islands agreement Faroe Islands Free
UK–Georgia agreement Georgia Free
UK–Ghana agreement Ghana Free
DCTS Standard Indonesia Free
UK–Israel agreement Israel Free
UK–India agreement India Free
UK–Iceland agreement Iceland Free
UK–Jordan agreement Jordan Free
UK–Japan agreement Japan Free
UK–Kenya agreement Kenya Free
UK–South Korea agreement South Korea Free
UK–Lebanon agreement Lebanon Free
UK–Liechtenstein agreement Liechtenstein Free
UK–Morocco agreement Morocco Free
UK–Moldova agreement Moldova Free
UK–North Macedonia agreement North Macedonia Free
UK–Mexico agreement Mexico Free
UK–Norway agreement Norway Free
UK–New Zealand agreement New Zealand Free
UK–Peru agreement Peru Free
UK–Papua New Guinea agreement Papua New Guinea Free
UK–Palestinian Territories agreement Palestinian Territories Free
UK–Serbia agreement Serbia Free
UK–Solomon Islands agreement Solomon Islands Free
UK–Singapore agreement Singapore Free
UK–San Marino agreement San Marino Free
UK–Tunisia agreement Tunisia Free
UK–Türkiye agreement Türkiye Free
UK–Ukraine agreement Ukraine Free
UK–Vietnam agreement Vietnam Free
UK–Samoa agreement Samoa Free
UK–Kosovo agreement Kosovo Free
UK–South Africa agreement South Africa Free

UK: imports by month

last 12 months£18.7m+1% · previous 12 months
Average import price£36.61 per kg
Jan 2024: £758kFeb 2024: £1.3mMar 2024: £1.3mApr 2024: £1.6mMay 2024: £1.3mJun 2024: £1.4mJul 2024: £2.2mAug 2024: £1.8mSept 2024: £1.4mOct 2024: £1.4mNov 2024: £2.6mDec 2024: £1.4mJan 2025: £2mFeb 2025: £777kMar 2025: £1.7mApr 2025: £1.5mMay 2025: £1.2mJun 2025: £1.6mJul 2025: £1.6mAug 2025: £1.4mSept 2025: £1.1mOct 2025: £1.6mNov 2025: £1.1mDec 2025: £1.9mJan 2026: £1.6mFeb 2026: £1.5mMar 2026: £1.7mApr 2026: £1.7mMay 2026: £1.7mJun 2026: £1.4mJul 2026: £1.6mAug 2026: £1.7m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
China £17.2m 91.7% +1.2%
Indonesia £467k 2.5% +31.1%
Italy £296k 1.6% +68.4%
United States £166k 0.9% -60%
Vietnam £119k 0.6% -9.1%
Thailand £69k 0.4% -45.9%
Australia £62k 0.3% +1,032.5%
Spain £50k 0.3% +198.4%

Same subheading in other tariffs

World trade in 2024

6704.90 · US$320m

Trade value (US$) no reported trade < US$42kUS$42k+US$401k+US$3m+> US$10m

Exports: 141
  1. China: US$162m
  2. Mozambique: US$42m
  3. Indonesia: US$26m
  4. Kenya: US$10m
  5. United States: US$10m
  6. Poland: US$9m
  7. South Africa: US$6m
  8. Vietnam: US$5m
  9. United Kingdom: US$5m
  10. Czechia: US$5m
  11. Thailand: US$4m
  12. South Korea: US$3m
  13. Nigeria: US$3m
  14. Germany: US$3m
  15. Belgium: US$2m
  16. Canada: US$2m
  17. Israel: US$2m
  18. Uganda: US$2m
  19. Italy: US$2m
  20. Hong Kong SAR China: US$2m
  21. Sweden: US$1m
  22. France: US$1m
  23. Hungary: US$1m
  24. Netherlands: US$1m
  25. Switzerland: US$1m
  26. Madagascar: US$1m
  27. Senegal: US$661k
  28. Tanzania: US$623k
  29. Laos: US$518k
  30. Myanmar (Burma): US$453k
  31. Taiwan: US$414k
  32. Spain: US$403k
  33. Denmark: US$401k
  34. Austria: US$396k
  35. India: US$388k
  36. Japan: US$351k
  37. Cambodia: US$307k
  38. Türkiye: US$242k
  39. Bangladesh: US$239k
  40. Australia: US$236k
  41. Norway: US$233k
  42. Lithuania: US$232k
  43. Ireland: US$207k
  44. Greece: US$201k
  45. Finland: US$196k
  46. Slovenia: US$193k
  47. Mauritius: US$178k
  48. Russia: US$166k
  49. Singapore: US$144k
  50. United Arab Emirates: US$124k
  51. Eswatini: US$120k
  52. Romania: US$96k
  53. Philippines: US$94k
  54. Ukraine: US$90k
  55. Zambia: US$89k
  56. Latvia: US$87k
  57. Estonia: US$74k
  58. Croatia: US$66k
  59. Serbia: US$65k
  60. Macao SAR China: US$63k

Top exporters

RankCountryValueShare
1 China US$162m 50.6%
2 Mozambique US$42m 13.3%
3 Indonesia US$26m 8.3%
4 Kenya US$10m 3.2%
5 United States US$10m 3.1%
6 Poland US$9m 2.8%
7 South Africa US$6m 1.8%
8 Vietnam US$5m 1.5%
9 United Kingdom US$5m 1.5%
10 Czechia US$5m 1.5%

Top importers

RankCountryValueShare
1 United States US$54m 17%
2 South Africa US$43m 13.4%
3 United Kingdom US$24m 7.4%
4 China US$23m 7.2%
5 Ghana US$16m 5%
6 Congo - Kinshasa US$9m 2.9%
7 United Arab Emirates US$9m 2.8%
8 Canada US$8m 2.5%
9 Germany US$8m 2.4%
10 Switzerland US$6m 1.8%

Import duty on this product around the world 165

The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.

  • 16%median duty
  • 16number of duty-free countries (MFN)
  • 55%highest: Iran, Angola, Cape Verde

165

Importing countryMFN dutylines from – todata year
Afghanistan 16% 2018 · HS 2012
Albania 15% 2023
Algeria 30% 2023
Angola 50% 2023 · HS 2017
Anguilla 15% 2021 · HS 2017
Antigua & Barbuda 20% 2021 · HS 2007
Argentina 16% 2023 · HS 2017
Armenia 10% 2023
Aruba 22% 2021 · HS 2012
Australia 0% 2023
Azerbaijan 15% 2023 · HS 2017
Bahamas 45% 2022
Bahrain 5% 2023
Bangladesh 25% 2023 · HS 2017
Barbados 20% 2022 · HS 2017
Belarus 10% 2021 · HS 2017
Belize 20% 2023
Benin 20% 2023
Bermuda 25% 2023
Bhutan 10% 2022
Bolivia 20% 2023 · HS 2017
Bosnia & Herzegovina 10% 2022
Botswana 20% 2023
Brazil 16% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 20% 2023
Burundi 35% 2023
Cambodia 35% 2023 · HS 2017
Cameroon 30% 2023
Canada 16% 2023
Cape Verde 50% 2023 · HS 2017
Cayman Islands 22% 2021 · HS 2002
Central African Republic 30% 2023
Chad 30% 2023
Chile 6% 2023 · HS 2017
China 8% 2023
Colombia 15% 2023 · HS 2017
Comoros 20% 2021 · HS 2017
Congo - Brazzaville 30% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 14% 2023
Côte d’Ivoire 20% 2023 · HS 2017
Cuba 15% 2023 · HS 2017
Dominica 20% 2023 · HS 2017
Dominican Republic 20% 2023
Ecuador 30% 2023 · HS 2017
Egypt 40% 2019 · HS 2017
El Salvador 15% 2022
Equatorial Guinea 30% 2023
Eswatini 20% 2023
Ethiopia 35% 2021 · HS 2017
European Union (27 countries) 2.2% 2023
Fiji 5% 2023
French Polynesia 13% 2023
Gabon 30% 2023
Gambia 20% 2023
Georgia 0% 2022 · HS 2017
Ghana 20% 2023
Gibraltar 12% 2023 · HS 2017
Grenada 20% 2023 · HS 2012
Guatemala 15% 2023
Guinea 20% 2023
Guinea-Bissau 20% 2023
Guyana 20% 2023 · HS 2017
Haiti 20% 2020 · HS 2017
Honduras 15% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 10% 2023
Indonesia 15% 2023
Iran 55% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 20% 2023
Japan 0% 2023
Jordan 5% 2023
Kazakhstan 10% 2023
Kenya 35% 2023
Kiribati 20% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 10% 2021 · HS 2017
Laos 20% 2023 · HS 2017
Lebanon 5% 2020 · HS 2017
Lesotho 20% 2023
Liberia 20% 2023
Libya 30% 2021 · HS 2017
Liechtenstein 14%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 20% 2023
Malawi 25% 2021 · HS 2017
Malaysia 10% 2023
Maldives 25% 2023
Mali 20% 2023
Mauritania 20% 2023 · HS 2017
Mauritius 0% 2023
Mexico 15% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 10% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 20% 2023 · HS 2017
Morocco 2.5% 2023
Mozambique 20% 2023
Myanmar (Burma) 20% 2023 · HS 2017
Namibia 20% 2023
Nauru 10% 2021 · HS 2017
Nepal 20% 2023
New Zealand 5% 2023
Nicaragua 15% 2023
Niger 20% 2023
Nigeria 20% 2023
North Macedonia 15% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 20% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 0% 2017 · HS 2017
Panama 15% 2023
Papua New Guinea 0% 2023
Paraguay 8% 2023 · HS 2017
Peru 6% 2023 · HS 2017
Philippines 10% 2023
Qatar 5% 2023
Russia 10% 2021 · HS 2017
Rwanda 35% 2023
Samoa 20% 2020 · HS 2017
São Tomé & Príncipe 10% 2019 · HS 2017
Saudi Arabia 5% 2023
Senegal 20% 2023
Seychelles 0% 2023
Sierra Leone 20% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 25% 2023 · HS 2017
South Africa 20% 2023
South Korea 8% 2023
Sri Lanka 15% 2023
St Kitts & Nevis 25% 2023
St Lucia 20% 2023 · HS 2012
St Pierre & Miquelon 10% 2021 · HS 2017
St Vincent & the Grenadines 20% 2023
Sudan 40% 2021 · HS 2017
Suriname 20% 2023 · HS 2007
Switzerland 10%* 2023
Syria 30% 2020 · HS 2012
Tajikistan 10% 2021 · HS 2012
Tanzania 35% 2023
Thailand 20% 2023
Togo 20% 2023
Tonga 20% 2023 · HS 2017
Trinidad & Tobago 20% 2023 · HS 2012
Türkiye 2.2% 2023
Tuvalu 15% 2017 · HS 2017
Uganda 35% 2023
Ukraine 10% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 2% 2023
United States 0% 2023
Uruguay 16% 2023 · HS 2017
Uzbekistan 10% 2021 · HS 2017
Vanuatu 15% 2023
Venezuela 16% 2023 · HS 2017
Vietnam 25% 2023
Wallis & Futuna 6% 2021 · HS 2012
Yemen 10% 2017 · HS 2017
Zambia 25% 2023
Zimbabwe 0.4% 2023

Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)

Classifications and correspondences

Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.

SITC Rev. 4
89995 Wigs, false beards, eyebrows & eyelashes, switches & the like, of human/animal hair/of textile materials; articles of human hair, n.e.s.
End use (BEC Rev. 5)
Consumption goods · BEC 413202
CPC 2.1 product
38972 Human hair, dressed, thinned, bleached or otherwise worked; wool or other animal hair or other textile materials, prepared for use in making wigs or the like; wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair n.e.c.
ISIC Rev. 4 activity
3290 Other manufacturing n.e.c.

Earlier HS editions

HSCode
20176704.90unchanged
20126704.90unchanged
20076704.90unchanged
20026704.90unchanged
19966704.90unchanged
19926704.90unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

The UK Global Tariff has one tariff line for subheading 6704.90; the duty is 2%.

Subheading 6704.90 is a single line in the EU Combined Nomenclature, where the duty is 2.2%.

174 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of 2%.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

Imports of these goods into the UK came to £18.7m between September 2025 and August 2026 (up 1% on the year before); China supplied 92%, followed by Indonesia.

In 2024, countries exported these goods worth US$320m (−4.1% year on year).

The largest exporter was China (US$162m), followed by Mozambique.

Questions and answers

What is the HS code for wigs, false beards, eyebrows and eyelashes, switches: of other materials?

Wigs, false beards, eyebrows and eyelashes, switches: of other materials fall under HS subheading 6704.90, part of heading 6704, in section XII of the Harmonized System.

What is the import duty on wigs, false beards, eyebrows and eyelashes… in the UK?

Under the UK Global Tariff, imports under 6704.90 from countries without a preferential agreement are charged at 2%. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on wigs, false beards, eyebrows and eyelashes… in the EU?

Under the EU Combined Nomenclature, imports under 6704.90 from countries without a preferential agreement are charged at 2.2%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most wigs, false beards, eyebrows and eyelashes…?

China, with US$162m in 2024 (50.6% of world exports).

Which countries can export these goods to the UK duty-free?

174 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of 2% applies. Pick a country above to see its rate.

Is there anti-dumping duty on these goods?

The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.

Where does the UK import these goods from?

In the 12 months to August 2026, the largest suppliers were China (92%), Indonesia (3%) and Italy (2%), out of total imports of £18.7m.

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