Base
8640601991-07-02New YorkClassification

The tariff classification of a Plastic Wig Comb and a WigBrush from China.

U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced

Cross-Source Intelligence

Primary HTS Code

9603.90.8050

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Court Cases

1 case

CIT & Federal Circuit

Ruling Age

35 years

Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-07-19 · Updates real-time

Summary

The tariff classification of a Plastic Wig Comb and a WigBrush from China.

Ruling Text

NY 864060 Jul 2 1991 CLA-2-96:S:N:N1:236 864060 CATEGORY: Classification TARIFF NO.: 9603.90.8050; 9615.11.3000 Mr. David A. Rubin Controller General Wig Manufacturers, Inc. 14110 N.W. 57th Court Miami Lakes, Florida 33014 RE: The tariff classification of a Plastic Wig Comb and a Wig Brush from China. Dear Mr. Rubin: In your letter dated May 22, 1991, you requested a tariff classification ruling. The prospective imports consist of a plastic wig brush and a wig comb each to be sold separately. The applicable subheading for the wig brush will be 9603.90.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for other brushes. The rate of duty will be 5.6 percent ad valorem. The applicable subheading for the wig comb will be 9615.11.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for other plastic combs valued over $4.50 per gross. The rate of duty will be 28.8 cents per gross plus 4.6 percent ad valorem. Each item should be marked as clearly, legibly and indelibly as possible with the proper country of origin. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

Federal Register (2)

Trade notices, proposed rules, and final rules related to the tariff codes in this ruling.