CLA-2-96:OT:RR:NC:SP:233
Mr. Mika McLafferty
Grunfeld, Desiderio, Lebowitz, Silverman and Klestadt
Counselors at Law
399 Park Avenue 25th Floor
New York, NY 10022-4877
RE: The tariff classification of an EZ Comb from China.
Dear Mr. McLafferty:
In your letter dated December 30, 2008 on behalf of Telebrands Corp, you requested a tariff classification ruling. The sample which you submitted will be returned.
The item at issue is a plastic hair accessory referred to as an “EZ Comb.” The hair accessory measures 5 inches by 2.5 inches, and features two rows of teeth that are joined together by adjustable bands. The adjustable bands are 2.5 inches long and are embellished with imitation gemstones. This item is used by women and girls to style their hair and to create updos, pony tails, butterfly twists, French twists and additional hair styles.
The applicable subheading for the EZ Comb will be 9615.11.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Combs, hair-slides and the like; hairpins, curling pins, hair-curlers, and the like, other than those of heading 8516, and parts thereof: Combs, hair-slides, and the like: of hard rubber or plastic: Other: Other.” The rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Neil H. Levy at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division