Comb

💇‍♀️ Comb (Hair Combs, Brushes & Grooming Tools)

🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Breakdown | Strategic Entry Plan
📌 Section 1: Product Definition & Classification – Do You Know Your Comb?

Combs are essential personal care tools used for grooming, detangling, styling, and hair maintenance. In international trade, they are classified based on material, function, and design:

Wooden/Decorative Combs: Handcrafted or decorative combs made from wood or wood-based materials.
Plastic/Rubber Combs: Mass-produced combs made from plastic or hard rubber, often mass-market personal care items.
Hygiene/Toilet Articles: Combs intended for specific sanitary or toilet-related uses (less common, but distinct).

⚠️ Critical Classification Rules:
- Wooden combs with decorative or functional purposes →归入 4420.xxxx (Wooden articles).
- Plastic/Rubber combs for personal grooming →归入 9615.11 (Hair combs, brushes, etc.).
- Plastic combs classified as general household items →归入 3924.90 (Plastic household articles).

📦 Section 2: HS Code Breakdown & Tariff Analysis (2026 Latest Rules)

🔍 Key Insight:
- Wooden combs face the highest tariff (38.2%) due to 25% added tariff on wooden articles.
- Plastic combs have a wide range (10%–20.9%) depending on classification (grooming vs. hygiene vs. household).
- All items include a 10% Section 122 tariff (China-specific surcharge).
- Base tax varies: 0% to 5.3%, but Section 122 is constant.

💰 Section 3: Tariff Details & Calculation (2026 Update)

✅ Applicable Country: USA
✅ Origin: China (CN)
✅ Effective Date: From 2025-11-10 (including subsequent imports)

🎯 1. 4420.90.80.00 – Wooden Grooming Tools (38.2%)

• Base Tax: 3.2%
• Added Tax (Section 301): 25.0%
• Section 122 Surcharge: 10.0%
• Total: 38.2%
• Calculation: CIF × 38.2%
• De Minimis Exemption: ❌ No (deny_de_minimis)
• Legal Path: Section 301:9903.88.01 → Section 122:9903.01.24

📌 Explanation:
- The 25% added tax is from the Section 301 tariffs on wooden products.
- Section 122 (10%) is a China-specific surcharge effective Nov 2025.
- Total 38.2% is a high tariff, requiring careful cost planning.

🎯 2. 3924.90.05.00 – Plastic Household Combs (20.6%)

• Base Tax: 3.1%
• Added Tax: 7.5%
• Section 122: 10.0%
• Total: 20.6%
• De Minimis: ❌ No
• Legal Path: Section 301:9903.88.01 → Section 122:9903.01.24

📌 Note:
- Plastic combs classified as "household" face moderate tariffs.
- Section 301 adds 7.5%, lower than wooden products.

🎯 3. 9615.11.40.00 – Plastic/Grooming Combs (15.3%)

• Base Tax: 5.3%
• Added Tax: 0.0%
• Section 122: 10.0%
• Total: 15.3%
• De Minimis: ❌ No
• Legal Path: Section 122:9903.01.24

📌 Note:
- This is the lowest tax for plastic combs when classified as "hair combs".
- No Section 301 surcharge applies.

🎯 4. 4420.19.00.00 – Wooden Decorative Combs (13.2%)

• Base Tax: 3.2%
• Added Tax: 0.0%
• Section 122: 10.0%
• Total: 13.2%
• De Minimis: ❌ No
• Legal Path: Section 122:9903.01.24

📌 Note:
- Decorative wooden combs benefit from no added tax, only Section 122.

🎯 5. 9615.11.50.00 – Plastic Combs (10.0%)

• Base Tax: 0.0%
• Added Tax: 0.0%
• Section 122: 10.0%
• Total: 10.0%
• De Minimis: ❌ No
• Legal Path: Section 122:9903.01.24

📌 Note:
- Lowest possible tariff for plastic combs.
- Only Section 122 applies.

🎯 6. 3924.90.56.50 – Plastic Hygiene Combs (20.9%)

• Base Tax: 3.4%
• Added Tax: 7.5%
• Section 122: 10.0%
• Total: 20.9%
• De Minimis: ❌ No
• Legal Path: Section 301:9903.88.01 → Section 122:9903.01.24

📌 Note:
- Classified as "hygiene" items, so higher added tax (7.5%).
- Same as 3924.90.05.00 but with slightly higher base.

🛠️ Section 4: Clearance实操建议 (Practical Clearance Tips)

✅ 1. Document Checklist (Must-Have)

✅ 2. Declaration Tips (Critical!)

🔥 Golden Rule:
"Material First, Function Second, Name Accurate, Tariff Reduced!"

✅ 3. Special Cases & Solutions

🌍 Section 5: Global Market Comparison (2026)

📌 Conclusion:
- USA is the only market with Section 122 surcharge (10%);
- EU/Asia offer 0%–5% with proper certification;
- Plastic combs (9615.11.50.00) are most tariff-efficient for US import.

📌 Section 6: Common Mistakes & Pitfalls

❌ Mistake 1: Classifying plastic combs as "household" (3924) → 20.6% vs. 10%
👉 Fix: Use 9615.11.50.00 for hair combs.

❌ Mistake 2: Declaring wooden combs as "decorative" (4420.19) → 13.2% vs. 38.2%
👉 Fix: Ensure design matches 4420.19 (not general wooden articles).

❌ Mistake 3: Mixing wood/plastic in one HS Code → Rejection/penalty
👉 Fix: Split declarations; never combine.

❌ Mistake 4: Omitting Section 122 in calculation → Underpaying tax
👉 Fix: Always include 10% Section 122 in cost model.

✅ Correct Declaration Example:

"Plastic Hair Comb, PP Material, Anti-Static, Model HC-2026, Made in China, CPC Certified"

🎯 Section 7: Conclusion – Smart Classification, Lower Costs!

🎯 Remember the Rules:

🔹 "Plastic comb → 9615.11.50.00 (10%)";
🔹 "Wood comb → 4420.19.00.00 (13.2%)";
🔹 "Hygiene plastic → 3924 (20.9%);
🔹 "General wood → 4420.90 (38.2% – Avoid!)"

📌 Pro Tips:
- If origin is not China, apply for Section 122 exemption (0% surcharge);
- Apply for Advance Ruling before first shipment;
- Check CPC requirements (for US market).

📣 Take Action Now:

📞 Contact Customs Broker + Submit Product Photos + Request HS Code Ruling
🚀 Clear your combs faster, lower your taxes, maximize profit!

✨ Professional Classification = Lower Tariffs + Faster Clearance
💼 Every cent saved starts with the right HS Code!