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This heading covers human hair, unworked, whether or not washed or scoured, including hair laid parallel but not arranged so that the root ends and tip ends are respectively together, and waste human hair.
Human hair (other than waste) which has been processed beyond simple washing or scouring, e.g., thinned, dyed, bleached, curled or prepared for the manufacture of postiches, wigs, etc., and also human hair which has been arranged so that the root ends and tip ends are respectively together, is excluded (heading 67.03, see corresponding Explanatory Note). This exclusion does not apply to waste human hair, which is always classified in this heading, even if it results from, for example, bleached or dyed hair.
The heading also excludes :(a) Straining cloth made from human hair (heading 59.11). (b) Hair‑nets made of human hair (heading 65.05). (c) Other articles made of human hair (heading 67.04).
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