Ms. Deborah Pineda
Wahl Clipper Corporation
2900 North Locust Street
P.O. Box 578
Sterling, IL 61081-0578
RE: The tariff classification of attachment combs from China
Dear Ms. Pineda:
In your letter dated October 20, 2017, you requested a tariff classification ruling. Samples of the combs were submitted and will be returned to you.
The merchandise under consideration is identified as three (3) nylon attachment combs. These combs are dedicated for use as attachments to the Wahl’s hair clippers or trimmers. You state that the sole purpose of these attachment combs is for use on your clippers and trimmers to provide various length adjustments for cutting hair. The larger attachment comb is a guide comb used on various hair clippers manufactured in United States. The two smaller attachment combs are used in various hair trimmers made in both the United States and China. Each comb features teeth on one end and a Snap-on design on the opposite end. The combs are marked with the words “Wahl, 1/8”, No. 1.”
The applicable subheading for the three (3) nylon attachment combs will be 8510.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Shavers, hair clippers and hair-removing appliances, with self-contained electric motor; parts thereof: Shavers…Hair clippers: Parts: Other parts of hair clippers. The rate of duty will be 4 percent 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 https://hts.usitc.gov/current.
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 Hope Abada at firstname.lastname@example.org.
Steven A. Mack
National Commodity Specialist Division