🪮 Hair Comb: The Ultimate HS Code & Tax Strategy Guide (2026 Edition)

🌐 Global Trade Decoded | Precision Classification & Tariff Mastery | Avoid Costly Mistakes
📌 Section 1: What Exactly is a "Hair Comb"? Understanding the Product Spectrum

A hair comb is a handheld grooming tool used to detangle, style, and arrange hair. However, in international trade, "Hair Comb" is not a single HS Code—it is a category split by material and function. Misclassification can lead to tax penalties ranging from 13% to 38%.

The Critical Divide: 1. Plastic Combs (Functional/General Use): Often deemed "Other Household Articles" or "Hygiene/Cosmetic Articles." 2. Decorative Combs (Intricate/Wooden): Classed as "Wooden Ornamentation" or "Wooden Artifacts." 3. Standard Plastic Combs (Simple): Classed as "Other Combs."

⚠️ Key Differentiator:
- Is it plain plastic for general detangling? → Likely 3924.90 (Household/Hygiene).
- Is it wooden or ornamental? → Likely 4420 (Decorative).
- Is it a simple plastic comb without ornamental features? → Likely 9615.11 (General Combs).

📦 Section 2: HS Code Classification Matrix (Based on Your Data)

🔍 Critical Insight:
- Plastic combs fall into two buckets: Household (3924) vs. Sanitary (3924) vs. Standard (9615).
- Why the difference? "Sanitary" (3924.90.56.50) often carries a higher tax (20.9%) due to specific trade regulations.
- Wooden combs are split between Decorative (4420.19) and Artifacts (4420.90).
- Warning: "Other Wood Products" (4420.90.80.00) attracts a massive 38.2% tariff due to the 25% additional duty!

💰 Section 3: 2026 Tariff Breakdown & Tax Logic (Detailed Analysis)

✅ Applicable Context: US Import from China (CN)
✅ Structure: Base Tariff + Section 301 (Add-on) + Section 122 (New)

🎯 1. Plastic Household Combs (3924.90.05.00)

Total Tax: 20.6% | Base: 3.1% + Add-on: 7.5% + 122 Clause: 10%

📌 Note: This is for "Other Household Articles." If your comb is purely functional, this applies.

🎯 2. Standard Plastic Combs (9615.11.40.00)

Total Tax: 15.3% | Base: 5.3% + Add-on: 0.0% + 122 Clause: 10%

📌 Strategy: If you can prove the comb is a standard grooming tool (not household article, not sanitary), 9615.11.40.00 saves you 5.3% in Section 301 duties!

🎯 3. Decorative Wooden Combs (4420.19.00.00)

Total Tax: 13.2% | Base: 3.2% + Add-on: 0.0% + 122 Clause: 10%

📌 Strategy: Ensure the comb is marketed as "Ornamental" to qualify for this lower rate.

🎯 4. Plastic Sanitary/Cosmetic Combs (3924.90.56.50)

Total Tax: 20.9% | Base: 3.4% + Add-on: 7.5% + 122 Clause: 10%

🎯 5. High-End Wooden Artifacts (4420.90.80.00)

Total Tax: 38.2% | Base: 3.2% + Add-on: 25.0% + 122 Clause: 10%

📌 WARNING: Do NOT classify a standard wooden comb under 4420.90.80.00 unless it is a handcrafted art piece. The 25% Section 301 surcharge will destroy your margin!

🛠️ Section 4: Customs Clearance Strategy & Actionable Advice

✅ 1. Material Declaration & Proof of Function

✅ 2. The "Golden Rule" of Classification

🔥 "Avoid the 25% Trap!"
- Plastic Combs: Aim for 9615.11.40.00 (15.3%). It has 0% Section 301.
- Action: Ensure the description emphasizes "Comb" not "Household Article." - Wooden Combs: Aim for 4420.19.00.00 (13.2%). It has 0% Section 301.
- Action: Describe as "Decorative Ornament" not "Other Wood Product." - Avoid: 4420.90.80.00 (38.2%) unless it is a genuine art piece.

✅ 3. Documentation Checklist for Customs

1. Commercial Invoice: Explicitly state "Plastic Hair Comb" or "Wooden Decorative Comb."
2. Bill of Materials: Confirm the material composition (e.g., "100% Polypropylene" or "100% Beech Wood").
3. Usage Statement: "Intended for personal hair grooming," NOT "Home decoration" or "Sanitary use."
4. Exemption Claim: If applicable, cite the 0% Section 301 status for 9615.11.40.00 and 4420.19.00.00.

✅ 4. Special Case: "122 Clause" Compliance

⚠️ All 5 HS Codes in your list are subject to a 10% "122 Clause" tariff.
- This is a new policy (Section 122).
- No exemptions currently listed for these items.
- Action: Factor this 10% fixed cost into your landed cost calculation immediately.

🌍 Section 5: Risk Assessment & Cost Optimization

📌 Section 6: Common Mistakes & Pitfalls (Lessons Learned)

❌ Mistake 1: Calling a plastic comb "Household Article" when it's a "Standard Comb."
👉 Result: Pay 20.6% instead of 15.3%. Save 5.3% by reclassifying!

❌ Mistake 2: Classifying a simple wooden comb as "Other Wood Products."
👉 Result: Pay 38.2% (301: 25%) instead of 13.2%. Lose 25% margin!

❌ Mistake 3: Ignoring the 122 Clause (10%).
👉 Result: Underestimating landed cost by 10% on all items.

🚀 Final Verdict: How to Ship Hair Combs Efficiently

"Classify for Value, Not Just Material!"

1. Plastic Combs: Always target 9615.11.40.00 (15.3%). It is the sweet spot (0% Section 301).
2. Wooden Combs: Target 4420.19.00.00 (13.2%). Avoid the "Other Wood Products" trap.
3. Always Prepare: Proof that the comb is not "Sanitary" or "Household" if aiming for the lower tax rates.
4. Budget For: The 122 Clause (10%) is unavoidable for all listed items.

📢 Call to Action:
Review your current invoices. If you are shipping wooden combs under 4420.90.80.00, STOP. Re-evaluate for 4420.19.00.00 immediately to save 25%.
Customs is strict on material and function—get it right before you ship!

✨ Precision Classification = Profit Protection
💼 Don't let a 25% tariff error wipe out your entire margin!