Wigs
Wigs made of human hair
HSN 6704 20 10 (wigs of human hair) is not covered by a Bureau of Indian Standards Quality Control Order and carries no Partner Government Agency clearance requirement at the tariff-line level. Import follows the standard customs procedure: Importer-Exporter Code (IEC), bill of entry, commercial invoice, packing list. Wigs of animal hair or of textile materials are classified under separate tariff lines within Chapter 67 and may attract different treatment on examination.
The principal importer risk at this tariff line is misclassification: wigs constructed partly or wholly from synthetic textile fibres, or from animal hair, fall under distinct subheadings within Chapter 67 and are assessed separately on import. If customs re-classifies the goods on examination — for instance, on grounds that the hair content is animal rather than human — retrospective compliance and possible detention apply. Precise declaration of fibre composition and origin on the bill of entry is the most effective safeguard.