10 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

N029787 N0 Ruling Active

The tariff classification of a girl’s comb, hairbrush and tiara from China.

Issued June 12, 2008 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

N0 N029787 (June 12, 2008)

Tariff classification

HTS codes: 9603.29.8010, 9615.11.3000, 9615.11.5000

Headings: 9615, 9603

Product description

A sample has been submitted for part of style number M5389 “The Little Mermaid: Ariel’s Beginning DVD and Vanity Gift Set.” The item includes a plastic hairbrush, a comb and a tiara hairclip; the DVD will be added in the U.S. before shipping to the retailer. The hairbrush features soft bristles on a sponge base, is illustrated with the title character and is valued at $0.52 a unit. The comb is made of hard plastic, has an illustrated handle and is valued at $0.24 a unit. The tiara is made of a silver-colored plastic featuring an imitation jewel.

CBP rationale

The applicable subheading for the hairbrush will be 9603.29.8010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Brooms, brushes…Toothbrushes, shaving brushes, hair brushes…Other: Valued over 40¢ each, Hairbrushes. The applicable subheading for the comb will be 9615.11.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Combs, hair-slides and the like: hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof: Combs, hair-slides and the like: Of hard rubber or plastics: Combs: Valued over $4. The applicable subheading for the tiara will be 9615.11.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for ““Combs, hair-slides and the like: hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof: Combs, hair-slides and the like: Of hard rubber or plastics: Other: Other.

Full text

N029787 June 12, 2008 CLA-2-96:OT:RR:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9603.29.8010; 9615.11.3000; 9615.11.5000 Ms. Rachael Chen World Trend, Inc. 1920 West Holt Avenue Pomona, CA 91768 RE: The tariff classification of a girl’s comb, hairbrush and tiara from China. Dear Ms. Chen: In your letter dated May 29, 2008, you requested a tariff classification ruling. The sample which you submitted is being returned as requested. A sample has been submitted for part of style number M5389 “The Little Mermaid: Ariel’s Beginning DVD and Vanity Gift Set.” The item includes a plastic hairbrush, a comb and a tiara hairclip; the DVD will be added in the U.S. before shipping to the retailer. The hairbrush features soft bristles on a sponge base, is illustrated with the title character and is valued at $0.52 a unit. The comb is made of hard plastic, has an illustrated handle and is valued at $0.24 a unit. The tiara is made of a silver-colored plastic featuring an imitation jewel. The applicable subheading for the hairbrush will be 9603.29.8010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Brooms, brushes…Toothbrushes, shaving brushes, hair brushes…Other: Valued over 40¢ each, Hairbrushes.” The rate of duty will be 0.3¢ each and 3.6% ad valorem. The applicable subheading for the comb will be 9615.11.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Combs, hair-slides and the like: hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof: 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¢ a gross and 4.6% ad valorem. The applicable subheading for the tiara will be 9615.11.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for ““Combs, hair-slides and the like: hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof: Combs, hair-slides and the like: Of hard rubber or plastics: Other: Other.” The rate of duty will be Free. 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 http://www.usitc.gov/tata/hts/. 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 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Follow N029787

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.