CLA-2-96:OT:RR:NC:N4:415
Ms. Stacey L. Singer
Epona, Ltd.
6 Carmel Way
San Anselmo, CA 94960
RE: The tariff classification of a horse comb from China.
Dear Ms. Singer:
In your letter dated March 20, 2023, you requested a tariff classification ruling.
The product under consideration is described as a horse comb. The body of the comb is made from beechwood, and the teeth are metal. The comb is intended to smooth the coat and help collect loose hair. Your correspondence indicated this product would be valued at over $4.50 per gross.
The applicable subheading for this horse comb will be 9615.19.4000, 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]ther: [c]ombs: [v]alued over $4.50 per gross.” 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