The tariff classification of a detangle rack from China.

N287370 July 13, 2017 CLA-2-96:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9615.19.4000 Charles M. Elder Operations Manager Pet Supplies Plus 17197 N. Laurel Park Drive Livonia, MI 48152 RE: The tariff classification of a detangle rack from China. Dear Mr. Elder: In your letter dated June 14, 2017, you requested a tariff classification ruling. A photograph was provided. The merchandise concerned is the Pet Supplies Plus, “detangle rake for dogs.” The item consists of a handle made of TPR (Thermoplastic Rubber) which is attached by means of glue to an indented triangular-shaped wooden head containing a single row of stainless steel pin-like teeth. This item is an undercoat mat remover dog {comb} rake used to detangle medium to long coats. For purposes of this ruling the “detangle rake for dogs” is a composite good for tariff purposes and its essential character is imparted by the stainless steel pin-like teeth, in that the pin-like teeth fulfil the functionality of the comb which is the removal of tangles for dogs having medium to long coats. The applicable subheading for the “detangle rake for dogs” will be 9615.19.4000, 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: Other: Combs: Valued over $4.50 per gross.” The rate of duty will be 28.8¢/gross + 4.6% 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 on World Wide Web at https://hts.usitc.gov/current. 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 Neil H. Levy at neil.h.levy@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division