CLA-2-96:RR:NC:SP:233 E87708

Ms. Alexa Fong Drubay
Et Voila! Inc.
1209 Windy Gate Rd.
Baltimore, MD 21286

RE: The tariff classification of a plastic comb from Austria.

Dear Ms. Drubay:

In your letter dated September 18, 1999, you requested a tariff classification ruling.

The submitted sample is a plastic hair comb. It measures approximately 5 ½” in length by 4” in width and features five prongs which are bent at the ends and a circular hole at the bottom.

The applicable subheading for the plastic comb, if valued not over $4.50 per gross, will be 9615.11.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for combs valued not over $4.50 per gross. The rate of duty will be 14.4 cents/gross plus 2% ad valorem. If valued over $4.50 per gross, the applicable subheading will be 9615.11.3000, HTS, which provides for combs valued over $4.50 per gross, other. The rate of duty will be 28.8 cents per gross plus 4.6% ad valorem.

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 212-637-7061.


Robert B. Swierupski
National Commodity
Specialist Division