law://eu/reg/2019/823@2026-11-12THE EUROPEAN COMMISSION,Having regard to the Treaty on the Functioning of the European Union,Having regard to Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Codenote, and in particular Article 57(4) and Article 58(2) thereof,Whereas:
HAS ADOPTED THIS REGULATION:
| Description of the goods | Classification(CN-code) | Reasons |
|---|---|---|
| (1) | (2) | (3) |
| A made up article of human hair consisting of a strand of dressed human hair bonded at the root ends. The bonded root end of the strand is, without any further processing, ready to be combined with a person's own hair by applying heat.See imagenote. | 67042000 | Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 6704 and 67042000.Due to the bonding at the root ends, the article is considered further processed than specified in heading 6703. Consequently, classification under heading 6703 as human hair, dressed, thinned, bleached or otherwise worked, is excluded.Because of the bonding at the root ends and the fact that the article, without any further processing, is ready to be combined with the person's own hair, it is to be considered a made up article of postiche, which is covered by heading 6704 (see also the Harmonised System Explanatory Notes to heading 6704, paragraph (1), first subparagraph).The article is therefore to be classified under CN code 67042000 as switches and the like, of human hair. |
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