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. - Of human hair

1. 1. This Chapter does not cover: • (a) Filtering or straining cloth of human hair (heading 59.11); • (b) Floral motifs or lace, of embroidery or other textile fabric (Section XI); • (c) Footwear (Chapter 64); • (d) Headgear or hair-nets (Chapter 65); • (e) Toys, sports requisites or carnival articles (Chapter 95); or • (f) Feather dusters, powder-puffs or hair sieves (Chapter 96).

2. 2. Heading 67.01 does not cover: • (a) Articles in which feathers or down constitute only filling or padding (for example, bedding of heading 94.04); • (b) Articles of apparel or clothing accessories in which feathers or down constitute no more than mere trimming or padding; or • (c) Artificial flowers or foliage or parts thereof or made up articles of heading 67.02.

3. 3. Heading 67.02 does not cover: • (a) Articles of glass (Chapter 70); or • (b) Artificial flowers, foliage or fruit of pottery, stone, metal, wood or other materials, obtained in one piece by moulding, forging, carving, stamping or other process, or consisting of parts assembled otherwise than by binding, glueing, fitting into one another or similar methods.