0501.00.00 — Human hair, unworked, whether or not washed or scoured; waste of human hair
Tóc người, chưa xử lý, đã hoặc chưa rửa sạch hoặc gột tẩy; phế liệu tóc người
Unit: kg (kg)
HS code 05010000 covers human hair, unworked, whether or not washed or scoured; waste of human hair, Chapter 05. The MFN import duty is 5%; the lowest FTA rate is 0% under ASEAN - China (ACFTA) (C/O form E required). VAT: 8/10%. Unit of quantity: kg.
MFN import duty
5%
Lowest FTA
0%
ASEAN - China (ACFTA)
VAT
8/10%
Excise / Env. tax
—
Not subject
Import duty comparison across FTA schedules
Full table with legal documents & effective dates
| Tax / Schedule | Rate | Document | Effective |
|---|---|---|---|
| Preferential import duty (MFN) | 5% | 26/2023/NĐ-CP | 15/07/2023 |
| Ordinary import duty | 7.5% | 15/2023/QĐ-TTg | 15/07/2023 |
| ASEAN (ATIGA)(2026) | 0% | 126/2022/NĐ-CP | 30/12/2022 |
| ASEAN - China (ACFTA) | 0% | 118/2022/NĐ-CP | 30/12/2022 |
| ASEAN - Japan (AJCEP)(01/04/2026 - 31/3/2027) | 0% | 120/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Japan (VJEPA)(1/4/2026 - 31/3/2027) | 0% | 124/2022/NĐ-CP | 30/12/2022 |
| ASEAN - Korea (AKFTA) | 0% | 119/2022/NĐ-CP | 30/12/2022 |
| ASEAN - Australia/New Zealand (AANZFTA) | 0% | 121/2022/NĐ-CP | 30/12/2022 |
| ASEAN - India (AIFTA)(01/01/2026 - 31/12/2026) | 0% | 122/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Korea (VKFTA)(2026) | 0% | 125/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Chile (VCFTA)(2026) | 0% | 112/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Eurasian Economic Union (VN-EAEU)(2026) | 0% | 113/2022/NĐ-CP | 30/12/2022 |
| CPTPP Agreement(2026) | 0% | 115/2022/NĐ-CP | 30/12/2022 |
| ASEAN - Hong Kong (AHKFTA)(2026) | 0% | 123/2022/NĐ-CP | 30/12/2022 |
| Vietnam - EU (EVFTA)(2026) | 0% | 116/2022/NĐ-CP | 30/12/2022 |
| Vietnam - UK (UKVFTA)(2026) | 0% | 117/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Laos | 0% | 206/2025/NĐ-CP | 15/07/2025 |
| Vietnam - Israel (VIFTA)(2026) | 2,9% | 131/2024/NĐ-CP | 15/10/2024 |
| RCEP - Group A (ASEAN)(2026) | 0% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group B (China)(2026) | 0% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group C (Korea)(2026) | 0% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group D (Japan)(2026) | 0% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group E (Australia)(2026) | 0% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group F (New Zealand)(2026) | 0% | 129/2022/NĐ-CP | 30/12/2022 |
FTA schedules are cut annually: the rate shown applies to the period in brackets, per the decree's appendix.
VAT · Excise tax · Environmental protection tax
| Tax / Schedule | Rate | Document | Effective |
|---|---|---|---|
| Value added tax (VAT) | 8/10% | 181/2025/NĐ-CP | 01/07/2025 |
Rules of origin by FTA
To claim an FTA rate the goods must meet the origin criterion below AND carry a valid C/O — the right HS code alone is not enough.
0501.00 người. 21 Mã hàng Phân Mô tả hàng hoá Nhóm nhóm Lông và lông cứng của lợn hoặc lợn lòi; lông dùng làm chổi và bàn chải
WO
WO
Source: Circular No. 44/2025/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
Human hair, unworked, whether or not washed or scoured; waste of human hair
WO
WO
Source: Circular No. 12/2019/TT-BCT
Human hair, unworked, whether or not washed or scoured; waste of human hair
WO
WO
Source: Circular No. 21/2019/TT-BCT · annex uses HS 2012 while this site uses AHTN 2022 — check headings that changed between versions
Products of animal origin, not elsewhere specified or included
CC
CC
Source: Circular No. 37/2022/TT-BCT · annex uses HS 2017 while this site uses AHTN 2022 — check headings that changed between versions
Products of animal origin, not elsewhere specified or included
WO
WO
Source: Circular No. 49/2025/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
Human hair, unworked, whether or not washed or scoured; waste of human hair
WO
WO
Source: Circular No. 03/2023/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
CC
CC
Source: Circular No. 03/2019/TT-BCT · annex uses HS 2012 while this site uses AHTN 2022 — check headings that changed between versions
Sản phẩm gốc động vật, chưa được chi tiết hoặc ghi ở các nơi khác, ngoại trừ:
Manufacture using materials of any heading.
Sử dụng nguyên liệu từ bất kỳ Nhóm nào để sản xuất.
Source: Circular No. 14/2026/TT-BCT
Human hair, unworked, whether or not washed or scoured; waste of human hair
CC
CC
Source: Circular No. 32/2022/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
Sản phẩm gốc động vật, chưa được chi tiết hoặc ghi ở các nơi khác, ngoại trừ:
Sản xuất từ nguyên liệu thuộc bất kỳ Nhóm nào.
Source: Circular No. 02/2021/TT-BCT
Products of animal origin, not elsewhere specified or included
CC
CC
Source: Circular No. 31/2013/TT-BCT
Products of animal origin, not elsewhere specified or included
WO
WO
Source: Circular No. 11/2024/TT-BCT
Products of animal origin, not elsewhere specified or included
CC
CC
Source: Circular No. 10/2009/TT-BCT
Human hair, unworked, whether or not washed or scoured; waste of human hair
WO
WO
Source: Circular No. 09/2022/TT-BCT · annex uses HS 2017 while this site uses AHTN 2022 — check headings that changed between versions
Agreements with no rule specific to this code
This code carries a preferential rate under the agreements below but has no line of its own in the product-specific rules annex. The goods must still meet an origin requirement.
The agreement sets a general rule for codes outside the annex:
1. Products referred to in Clause 2, Article 2 are considered originating if:
a) The AIFTA content is not less than thirty-five per cent (35%) of the FOB value; and
b) The non-originating materials used in the production of that product have undergone a change in tariff classification at the six (6)-digit level (CTSH) of the Harmonized System.
provided that the last production process is carried out in the territory of the exporting Member State.
CTSH
Source: Circular No. 15/2010/TT-BCT · Article 4(1) of Appendix 1
The agreement sets NO general rule. Apart from wholly obtained goods and goods produced entirely from originating materials, the only route is to meet the annex — and no annex line matches this code, so check the circular itself:
a) They are wholly obtained or produced entirely in a Party under Article 4 of this Appendix; or
b) They are produced entirely in one or both Parties, exclusively from materials originating in one or both Parties; or
c) They are produced in a Party using non-originating materials and satisfy the product specific rules provided in Appendix II to this Circular.
Source: Circular No. 21/2016/TT-BCT · Article 3 of Appendix I
The agreement sets a general rule for codes outside the annex:
1. General origin criterion
a) Goods specified in Clause 2 of Article 2 shall be considered as originating in the Member State where the working or processing of those goods has taken place if:
- The goods have a regional value content (hereinafter referred to as the “Viet Nam - Laos value content” or the “regional value content (LVC)”) of not less than forty percent (40%), calculated in accordance with the formula provided in Article 5; or
- All non-originating materials used in the production of those goods have undergone a change in tariff classification (hereinafter referred to as “CTC”) at the four (4)-digit level (meaning a change of heading) of the Harmonized System.
b) Each Member State shall allow the exporter of the goods to decide to use either of the two criteria “LVC of not less than forty percent (40%)” or “change in tariff classification at the four (04)-digit level” referred to at point a of Clause 1 in order to determine the origin of the goods.
CTCLVC
Source: Circular No. 04/2010/TT-BCT · Article 4(1) of Appendix 1
Criteria are quoted verbatim from the Vietnamese circular, not paraphrased.
Notes for Section I — LIVE ANIMALS; ANIMAL PRODUCTS
Notes
1. Any reference in this Section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species.
2. Except where the context otherwise requires, throughout the Nomenclature any reference to “dried” products also covers products which have been dehydrated, evaporated or freeze-dried.
Notes for Chapter 05 — Products of animal origin, not elsewhere specified or included
Notes
1. This Chapter does not cover:
(a) Edible products (other than guts, bladders and stomachs of animals, whole and pieces thereof, and animal blood, liquid or dried);
(b) Hides or skins (including furskins) other than goods of heading 05.05 and parings and similar waste of raw hides or skins of heading 05.11 (Chapter 41 or 43);
(c) Animal textile materials, other than horsehair and horsehair waste (Section XI); or
(d) Prepared knots or tufts for broom or brush making (heading 96.03).
2. For the purposes of heading 05.01, the sorting of hair by length (provided the root ends and tip ends respectively are not arranged together) shall be deemed not to constitute working.
3. Throughout the Nomenclature, elephant, hippopotamus, walrus, narwhal and wild boar tusks, rhinoceros horns and the teeth of all animals are regarded as “ivory”.
4. Throughout the Nomenclature, the expression “horsehair” means hair of the manes or tails of equine or bovine animals. Heading 05.11 covers, inter alia, horsehair and horsehair waste, whether or not put up as a layer with or without supporting material.
Vietnam trade in subheading 0501.00
Figures cover the whole 6-digit subheading 0501.00, not code 05010000 alone — UN Comtrade only publishes to 6 digits. Latest year available for Vietnam is 2023.
Imports
- 20218 mn USD
- 20225 mn USD
- 20237 mn USD
Top partners 2023
- China4 mn USD
- Myanmar2 mn USD
- Pakistan798,652 USD
- India304,587 USD
- Uzbekistan298,318 USD
- Bangladesh26,178 USD
- Malaysia23,295 USD
- Egypt2,250 USD
Exports
- 2021323,433 USD
- 2022896,202 USD
- 2023226,515 USD
Top partners 2023
- China, Hong Kong SAR101,572 USD
- Russian Federation70,908 USD
- Myanmar38,163 USD
- China9,029 USD
- Poland6,075 USD
- Brazil768 USD
2024: as reported by partner countries
Vietnam has not filed 2024 yet, so this is rebuilt from what its 19 largest trading partners reported about trade with Vietnam (85% of Vietnam's trade). Not the same measure as the figures above — compare it only with the 2023 row beside it.
| 2023 | 2024 | Change | |
|---|---|---|---|
| Exports | 15,408 USD | 3,392 USD | -78% |
| Imports | 11,658 USD | 58,940 USD | +406% |
- Exports 2023: partners reported 15,408 USD where Vietnam reported 226,515 USD — 0.07× on this measure.
- Imports 2023: partners reported 11,658 USD where Vietnam reported 7 mn USD — 0.00× on this measure.
The gap is not a rounding difference: goods re-exported through Hong Kong or Singapore, a different heading chosen by the importing customs, and origin-based versus destination-based attribution all pull the two measures apart. Use the year-on-year change, not the level.
Source: UN Comtrade (preview API) — reported by Vietnam. Partner totals are as reported and may differ from partner-country statistics.
Corresponding US tariff lines
Six digits are identical worldwide under the HS Convention, so 0501.00 is the same subheading in both schedules. What differs is how each country splits it: below are the 1 US line under 0501.00.
| US HTS code | Description | General duty |
|---|---|---|
| 0501.00.00.00 | Human hair, unworked, whether or not washed or scoured; waste of human hair(kg) | 1.4% |
Additional Chapter 99 duties apply to goods of Vietnam
- 9903.02.69 +20% — The duty provided in the applicable subheading + 20%
- 9903.05.84 +12.5% — The duty provided in the applicable subheading + 12.5%
These are added to the General duty above, not in place of it. Whether a given article falls inside their scope — and the exclusion lists — is set out in the U.S. notes to Chapter 99, which are prose and not machine-readable, so this site does not assign them per code. Check the official schedule before quoting a landed cost.
Already terminated: 9903.01.72 +46%
The General column is the rate for Vietnam: the Special column lists US preference programmes (GSP, USMCA, KORUS…) and Vietnam is in none of them. Source: USITC Harmonized Tariff Schedule of the United States — 2026 HTS Revision 13. For reference only — classification on import is decided by US Customs, and anti-dumping, countervailing and Section 232/301 measures are not covered here.
Codes at the same level under 05
Check neighbouring codes to make sure the classification fits best.
- 0502Pigs’, hogs’ or boars’ bristles and hair; badger hair and other brush making hair; waste of such bristles or hair
- 05040000Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked
- 0505Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers
- 0506Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products
- 0507Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products
- 0508Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof
- 05100000Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved
- 0511Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption
Data updated: 30/07/2026 · Found wrong or missing data? Report an issue for this code →