CLA-2-96:OT:RR:NC:N4:415
Ms. Michelle M. Klein
Fourstar Group USA, Inc.
925 Grant Street
Akron, OH 44311
RE: The tariff classification of a plastic spa comb from China.
Dear Ms. Klein:
In your letter dated September 5, 2018, you requested a tariff classification ruling.
A sample was submitted and will be retained as requested.
The product under review is identified as a plastic spa comb, item number 24414167. It is made wholly of plastic. The comb can be used to raise and separate sections of hair after removing braids or rollers. It has five prongs, each with a small bead at the end that can be used to massage the scalp.
The applicable subheading for the plastic spa comb, item number 24414167, which from the provided information would be valued at over $4.50 per gross, will be 9615.11.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[c]ombs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof: [c]ombs, hair-slides and the like: [o]f hard rubber or plastics: [c]ombs: [v]alued over $4.50 per gross: [o]ther.” The column one, general rate of duty is 28.8¢ per gross plus 4.6 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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division