6703.00 - Human hair, dressed, thinned, bleached or otherwise worked; wool or other animal hair or other textile materials, prepared for use in making wigs or the like:

Heading 6703.00 encompasses human hair that has undergone processing, such as dressing, thinning, bleaching, or other treatments, specifically prepared for incorporation into articles like wigs. This heading also includes wool, other animal hair, or textile materials that have been similarly prepared for the manufacture of wigs or similar hair articles. The key distinguishing factor is the intended end-use: the preparation of these materials for use in creating hairpieces and related items.

Unlike sibling categories within Section XII, which deal with a broad range of items from live animals (Chapter 01) to finished goods like footwear or headgear, 6703.00 focuses exclusively on the raw or semi-processed hair and animal hair materials themselves. The "dressed, thinned, bleached or otherwise worked" aspect signifies that the hair is no longer in its natural, unprocessed state and has been manipulated for a specific manufacturing purpose.

Within heading 6703.00, the subcategories further refine the classification. 6703.00.30.00 specifically covers human hair that meets the preparation criteria, while 6703.00.60.00 acts as a residual category for other animal hair or textile materials prepared in a similar fashion for wig manufacturing. This distinction ensures accurate tracking of different raw material sources for the wig and hairpiece industry.