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

Ms. Francine Ramsey
Hampton Direct, Inc.
350 Pioneer Drive
P.O. Box 1199
Williston, VT 05495

RE: The tariff classification of a flip comb from China.

Dear Ms. Ramsey:

In your letter dated July 17, 2008, you requested a tariff classification ruling.

Photographs and description have been submitted for a flip comb, item number 66300. The comb is made of nylon and measures 9 ½ inches long when fully extended. The comb has a hinged wand attachment that is used to hold a section in place while styling or cutting the hair.

The applicable subheading for the flip comb will be 9615.11.3000, 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: Of hard rubber or plastics: Combs: Valued over $4.50 per gross: Other.” The rate of duty will be 28.8¢/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