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The tariff classification of a comb and mirror set from China.
Issued October 13, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardE8 E88254 (October 13, 1999)
Tariff classification
HTS codes: 9615.11.3000
Headings: 9615
Product description
The submitted sample is a comb and mirror set stored inside of a PVC zip lock pouch. Both items are made of plastic, with the mirror having a reflecting surface of glass. The comb and mirror are heart-shaped with a handle, each measuring approximately 3¼” in overall length by 2¼” across its widest point. In your letter you indicate that the comb and mirror have a combined value of $.21; we therefore assume the comb is valued at over $4.50 per gross. The merchandise is a set without essential character and is therefore classifiable under the heading which occurs last in numerical order among those which equally merit consideration. In this case, the heading for the comb occurs last. Your sample has been retained for official purposes.
CBP rationale
The applicable subheading for the comb and mirror set will be 9615.11.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for combs, hair-slides and the like: of hard rubber or plastics: combs: valued over $4.
Full text
NY E88254 October 13, 1999 CLA-2-96:RR:NC:SP:233 E88254 CATEGORY: Classification TARIFF NO.: 9615.11.3000 Ms. Joanne Balice CBI Distributing Corp. Claire’s Accessories 2400 W. Central Road Hoffman Estates, IL 60195 RE: The tariff classification of a comb and mirror set from China. Dear Ms. Balice: In your letter dated September 29, 1999, you requested a tariff classification ruling. The submitted sample is a comb and mirror set stored inside of a PVC zip lock pouch. Both items are made of plastic, with the mirror having a reflecting surface of glass. The comb and mirror are heart-shaped with a handle, each measuring approximately 3¼” in overall length by 2¼” across its widest point. In your letter you indicate that the comb and mirror have a combined value of $.21; we therefore assume the comb is valued at over $4.50 per gross. The merchandise is a set without essential character and is therefore classifiable under the heading which occurs last in numerical order among those which equally merit consideration. In this case, the heading for the comb occurs last. Your sample has been retained for official purposes. The applicable subheading for the comb and mirror set will be 9615.11.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for combs, hair-slides and the like: of hard rubber or plastics: combs: valued over $4.50 per gross: other. The rate of duty will be 28.8 cents per gross plus 4.6% ad valorem. 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 Lawrence Mushinske at 212-637-7061. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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