CLA-2-96:OT:RR:NC:N4:415
Ms. Stacey L. Singer
Epona, Ltd.
P.O. Box 271
Fairfax, CA 94960
RE: The tariff classification of a horse shedder comb from China.
Dear Ms. Singer:
In your letter dated April 14, 2022, you requested a tariff classification ruling.
The article under consideration is described as a horse shedder comb and features comb teeth along one edge. On each end of the comb is a single hole allowing it to be hung either for display in a store or for convenience in a wash stall. The comb is used to remove loose shedding hair and sweat/water from horses. It weighs one ounce and is made from wheat straw and polypropylene plastic. For classification purposes, this would be considered a comb made from plastic and your correspondence indicated this product would be valued at over $4.50 per gross.
The applicable subheading for the horse shedder comb 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 at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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