NCS/ARS/CL/10320

You have requested for the tariff classification of what you have described as SYNTHETIC FILAMENT TOW (ACRYLIC FIBRE) which will be imported in a bulk quantity of 96,000kg.

PRODUCT ANALYSIS

Tow refers to a bundle or rope of continuous filaments or fibres, usually in a raw or unprocessed state. These fibres are loosely packed. In synthetic fibre production, tow is the output after fibres are extruded through spinnerets in a continuous stream but before they are fully processed. A tow is a collection of approximately 300,000 continuous man-made fibre filaments kept in a parallel, untwisted form.

Based on the information on your supporting document, the product is made from an acrylic fibre with an elongation % of 43.26 and decitex of 45.33 (decitex measures the mass in grams of 10,000 meters of a fibre).

TARIFF CLASSIFICATION AND ANALYSIS

Classification in the Harmonized System Nomenclature is guided by the legal provisions of the General Interpretative Rules (1-6) which provide an empirical and sequential approach to goods classification. The provisions of GIR 1 provide that classification shall be first considered inter alia by the terms of the headings, subheadings and any other relevant section and chapter notes.

For the purpose of this classification, two headings come under consideration,  

heading 5501 – Synthetic Filament Tow, and 

heading 6704 – ‘Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included’.

Based on the information provided in your supporting documents, the product is a filament tow made from synthetic (acrylic) fibre  and is often used in the beauty industry as hair extensions. 

Although heading 6704 refers to wigs ... articles of human hair not elsewhere specified or included it is important to note that it does not make any reference to hair extensions of any kind. It is also important to note that there is a difference in the interpretation between a ‘wig’ and a ‘hair extension’.  

A wig is a Finished Article. It is a head covering made from human or animal hair, or a synthetic imitation. However, hair extensions on the other hand are lengths of real or synthetic hair that are attached to natural hair to enhance length, volume, or both. The Synthetic Filament Tow under review is a synthetic hair extension, to be imported as a semi-finished product, yet to be packaged for retail sale, and not a made-up wig for covering of the head.

Explanatory Note (EN) (1) to heading 6704 specifically states that, 

‘These articles include wigs, beards, eyebrows and eyelashes, switches, curls, chignons, moustaches and the like. They are usually of high-class workmanship intended for use either as aids to personal toilet or for professional work (e.g., theatrical wigs).’

As presented, the synthetic filament tow is not a wig neither has it been subjected to high-class workmanship intended for personal use or professional work. as a wig for covering the head.  Therefore, the product is appropriately classified under heading 5501 – Synthetic filament tow.

FINAL TARIFF DECISION

In conclusion and on the strength of the points raised in the previous paragraphs, the product Synthetic Filament Tow of Acrylic Fibre is effectively classified in tariff heading 5501.30.00.00 – Synthetic Filament Tow, Acrylic or Modacrylic at 10% rate of duty and 7.5% VAT in the ECOWAS CET 2022 – 2027.

LEGAL FRAMEWORK

GIR 1 AND 6