CLA-2-96:OT:RR:E:NC:SP:233

Mr. Troy Crago
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301

RE: The tariff classification of a pet grooming comb from China.

Dear Mr. Crago:

In your letter dated February 22, 2008, you requested a tariff classification ruling.

You have submitted a photograph of a pet grooming comb, item number A056FA00366. The comb measures 7.3 inches and is steel-toothed with a plastic handle.

The applicable subheading for the pet grooming comb will be 9615.19.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof: Combs, hair-slides and the like: Other: Combs; Valued over $4.50 per gross.” The rate of duty will be 28.8c/gross and 4.6% ad valorem.

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 Lawrence Mushinske at 646-733-3036.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division