Other
Wigs and hairpieces of human hair, other types
HSN 6704 20 90 (wigs and other hairpieces of human hair, not elsewhere specified) 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, bill of entry, commercial invoice, packing list. Articles of human hair with specific end-uses — or those incorporating textile materials rather than human hair — may fall under distinct tariff lines within Chapter 67 that carry separate classification treatment.
The principal risk at this tariff line is misclassification: wigs, switches, or hairpieces made of animal hair or textile materials are classified differently within Chapter 67, and a customs officer re-examining the composition of the goods may re-classify accordingly. Re-classification triggers retrospective duty recovery and, where a sibling line carries a compliance requirement, detention pending the relevant clearance. Documentation of the human hair content — supplier certification, material composition declarations — is the most effective safeguard.