Ms. Michele Hagerman
Tiges (USA) Global Logistics
1100 Thorndale Ave.
Elk Grove Village, IL 60007
RE: The tariff classification of a V-Comb lice removal tool and filter from China
Dear Ms. Hagerman:
In your letter dated April 5, 2019, on behalf of your client ShirPharma Corporation, you requested a tariff classification ruling.
The merchandise under consideration is identified as V-Comb lice removal tool and disposable filter for V-Comb which is a handheld device for lice removal from human hair.
The product is made of plastic in cylindrical shape and contains an electric motor inside. It consists of a detachable stainless steel comb head, a capture filter and a base with a push button switch. When turned on, the device sucks up lice and the eggs in the hair into the filter.
The disposable filter is comprised of a plastic ring and a mesh. It is specially designed to fit into the midsection of the V-Comb. The filter is an integrated part of the V-Comb without which the device would not function properly. You state that the filters will be imported separately.
In your submission, you indicate that your client proposed the V-Comb lice removal tool be classified under subheading 9615.11.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for plastic combs valued over $4.50 per gross. Additionally, the suggested classification for the filters for the V-Comb device was subheading 3926.90.9990, HTSUS, which is for other plastic articles that are not more specifically provided for elsewhere. We disagree with both of these classifications. Heading 9615 would not be appropriate for this product as this device is electrically powered and contains a motor that provides suction to the appliance. As the filters can be classified elsewhere, subheading 3926.90.9990, HTSUS, would not apply.
The applicable subheading for the V-Comb lice removal tool will be 8509.80.5095, HTSUS, which provides for electromechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508, parts thereof: other appliances: other: other. The rate of duty will be 4.2 percent ad valorem.
The applicable subheading for the disposable filter will be 8509.90.5500, HTSUS, which provides for electromechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508, parts thereof: parts: other: other. The rate of duty will be 4.2 percent ad valorem.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 8509.90.5500, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8509.90.5500, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 the 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 Michael Chen at firstname.lastname@example.org.
Steven A. Mack
National Commodity Specialist Division