The tariff classification of a men’s grooming item from China.

N306270 September 24, 2019 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.90.9990; 9903.88.15 Mr. Mark C. Hamilton C.H. Robinson 4659 World Parkway Circle St. Louis, MO 63134 RE: The tariff classification of a men’s grooming item from China. Dear Mr. Hamilton: In your letter dated September 16, 2019, you requested a tariff classification ruling on behalf of your client, Eclipsball, LLC. Images were provided in lieu of a sample The product under consideration is described in your submission as the “manscapeball.” This item is designed to assist in the grooming of a man's pubic region. It consists of a silicone plastic ball with a hole in the center. In your request, you state that the importer has suggested classification in heading 9615 may be appropriate. Heading 9615 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.” This product is not a comb as it doesn’t feature teeth and is not a hair-slide or the like as it is not intended for holding hair in place or for ornamental purposes. It is also not a hairpin, curling pin, curling grip, hair-curler and the like, as it is not designed to hold hair or curl it. As such, heading 9615 would not be appropriate for this article. As the “manscapeball” would be considered an article of plastic and as it is not provided for more specifically elsewhere, the applicable subheading will be 3926.90.9990, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.3 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. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3926.90.9990, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 3926.90.9990, HTSUS, listed above.   The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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