comb shaped
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4823908680 | 35.0% | CN | US | Official Doc |
| 7326908688 | 87.9% | CN | US | Official Doc |
| 7326190080 | 87.9% | CN | US | Official Doc |
AI Analysis
πΊπΈ Comb (For Hair or Like) | US Customs Classification & Duty Guide
π HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Strategic Clearance Strategy
π I. Product Definition & Classification: Is It Really Just a "Comb"?
A "Comb" is generally understood as a handheld tool with teeth used for grooming hair. However, in international trade and US Customs (CBP) classification, material and manufacturing process are the decisive factors. A "comb" is not a single HS code but falls into multiple chapters depending on what it is made of.
β οΈ Critical Distinction:
- If made of Iron/Steel β It is an "Article of Iron or Steel" (Chapter 73).
- If made of Paper/Paperboard β It is an "Article of Paper" (Chapter 48).
- Plastic combs are typically classified under Chapter 39 (Plastics), but NOT INCLUDED in the provided<DATA>below.
- Wooden/Bone/Horn combs fall under Chapter 44 or Chapter 5/6, but NOT INCLUDED in the provided<DATA>below.
This guide strictly covers the items present in your provided data: Steel/Iron Combs and Paper Combs.
π¦ II. HS Code Classification Detail (Based on Provided Data)
| HS Code | Product Description | Material | Manufacturing Process | Applicability |
|---|---|---|---|---|
7326.90.86.88 |
Other articles of iron or steel: Other: Other: Other: Other Other | Iron or Steel | General fabricated article | Standard steel/combs, decorative metal combs, industrial steel combs |
7326.19.00.80 |
Other articles of iron or steel: Forged or stamped, but not further worked: Other Other | Iron or Steel | Forged or Stamped | Hair combs made by stamping/pressing metal sheets; industrial stamped steel teeth |
4823.90.86.80 |
Other paper, paperboard...: Other: Other: Other: Other: Other Other | Paper or Paperboard | Cut to size/shape | Disposable paper combs, promotional paper combs, cardboard packaging combs |
π Key Clarification:
- Steel Combs: Even if designed for hair (cosmetic use), if they are made of steel, they are NOT classified under Chapter 96 (Plastics/Rubber/Brushes). They go to Chapter 73.
- Paper Combs: Often used for promotions or disposable hygiene. If made of paper pulp/paperboard, they fall under Chapter 48.
π° III. 2026 Latest Tariff Rate Detail (US Import from China)
β Applicable Country: United States (US)
β Country of Origin: China (CN)
β Effective Time: Current rates as per provided data
π― 1. 7326.90.86.88 & 7326.19.00.80 ββ Steel/Iron Articles (Including Steel Combs)
| Item | Content |
|---|---|
| Base Duty Rate | 2.9% |
| Section 301 Additional Duty (Steel/Aluminum/Copper) | +50% |
| Standard Additional Duty | +25% |
| Total Duty Rate | 77.9% |
| Duty Calculation | CIF Value Γ 77.9% |
| De Minimis Exemption | β Not Applicable (High duty rate prevents de minimis exemption for most carriers) |
| Legal Basis Path | HTSUS:7326.90.86.88 β USITC Footnote: Steel/Al/Cu 50% + USITC Footnote: 301 Section 25% |
π Explanation:
- Base Rate (2.9%): The standard Most Favored Nation (MFN) duty for "Other articles of iron or steel."
- Steel/Aluminum/Copper Additional Duty (50%): Under recent US trade policies, specific steel/aluminum products face a 50% additional tariff. Combs made of steel often fall under broader "steel articles" interpretations in trade wars.
- Section 301 Additional Duty (25%): Standard tariff on many Chinese goods.
- Total (77.9%): This is a very high duty rate. Importers must calculate costs carefully.
- Note: Even though7326.19.00.80specifies "Forged or Stamped," it shares the same total tax rate of 77.9% in the provided data.
π― 2. 4823.90.86.80 ββ Paper/Paperboard Articles (Including Paper Combs)
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% |
| Section 301 Additional Duty | +25% |
| Steel/Al/Cu Additional Duty | N/A (Not applicable to paper) |
| Total Duty Rate | 25.0% |
| Duty Calculation | CIF Value Γ 25.0% |
| De Minimis Exemption | β οΈ Depends on Value: If CIF < $800, may qualify for de minimis (Section 321), but high-value shipments are subject to 25%. |
| Legal Basis Path | HTSUS:4823.90.86.80 β USITC Footnote: 301 Section 25% |
π Explanation:
- Base Rate (0.0%): Paper articles often have low or zero base duties.
- Section 301 Additional Duty (25%): Applies to many Chinese paper products.
- Total (25.0%): Significantly lower than steel combs, but still a notable cost.
π οΈ IV. Clearance Practical Advice (Pitfall Avoidance Guide)
β 1. Documentation Checklist (Must-Haves)
| Document | Required | Description |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must clearly state Material (e.g., "Stainless Steel" vs. "Paperboard"). This is the #1 factor for HS Code determination. |
| β Product Photos | βοΈ | Show the comb clearly. If steel, show texture/finish. If paper, show grain/structure. |
| β Commercial Invoice | βοΈ | Description must match HS Code. E.g., "Steel Hair Comb, Model XYZ" vs. "Paper Promotional Comb." |
| β Packing List | βοΈ | Weight and dimensions to verify CIF value. |
| β Country of Origin Certificate | βοΈ | Essential for proving Chinese origin (triggering Section 301/50% duties). |
β 2. Declaration Tips (Key Mnemonic)
π₯ "Material First, Process Second, Name Accurate, Duty Lower!"
| Scenario | Correct Declaration | Wrong Approach |
|---|---|---|
| Steel Comb | "Steel Hair Comb, Stamped" β 7326.19.00.80 |
Misdeclare as "Plastic Comb" (Chapter 39) β False Declaration! |
| Paper Comb | "Paperboard Comb, Disposable" β 4823.90.86.80 |
Misdeclare as "Plastic" β False Declaration! |
| Mixed Shipment | Declare separately: Steel combs under Ch73, Paper combs under Ch48. | Combine all as "Plastic" β High Risk of Audit & Penalty. |
β 3. Special Circumstances
| Scenario | Handling Advice |
|---|---|
| Comb with Mixed Materials (e.g., Steel teeth + Plastic handle) | CBP may classify based on Essential Character. If steel teeth are essential, it might still go to Ch73. Consult a customs broker. |
| Promotional Paper Combs | Even if free, they are dutiable. Declare full value. |
| Industrial Steel Combs (Not for hair) | Still classified under Ch73. Use 7326.90.86.88 if not stamped/forged. |
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code (Steel Comb) | Total Duty (China Origin) | Notes |
|---|---|---|---|
| πΊπΈ USA | 7326.90.86.88 or 7326.19.00.80 |
77.9% | High due to 50% Steel + 25% 301 tariffs. |
| πΊπΈ USA | 4823.90.86.80 (Paper) |
25.0% | Lower than steel, but Section 301 applies. |
| π¨π³ China | 7326.90.86.88 |
Varies | Export duty may apply; check Chinese export policies. |
| πͺπΊ EU | 7326.90 |
~2.7% + VAT | No Section 301 equivalent; lower duty. |
| π¬π§ UK | 7326.90 |
~2.7% + VAT | Post-Brexit rules apply. |
π Conclusion:
- US Market is Extremely Costly for steel/paper combs from China due to cumulative tariffs.
- Paper combs (25%) are significantly cheaper than Steel combs (77.9%).
- Consider re-routing through Vietnam/Mexico for steel combs to mitigate US tariffs (check Rules of Origin carefully).
π VI. Common Errors & Pitfalls (Lessons Learned)
β Error 1: Declaring a Steel Comb as "Plastic Comb" (3924.10) to avoid high duties.
π Consequence: Severe Penalty. CBP uses X-rays and material analysis. Fines can be 2x-4x the duty evaded.
β Error 2: Ignoring the 50% Steel/Al/Cu Additional Duty for steel combs.
π Consequence: Underpayment by 50%. CBP will assess back duties + interest.
β Error 3: Treating Paper Combs as "Gifts" to avoid de minimis.
π Consequence: If value exceeds $800, 25% duty applies. Must declare properly.
β Correct Practice:
"Stainless Steel Hair Comb, Stamped, Model XYZ, Made in China" β Use
7326.19.00.80.
"Paper Promotional Comb, Cardboard, Model ABC, Made in China" β Use4823.90.86.80.
π― VII. Conclusion: Professional Clearance, Cost Optimization!
π― Remember the Mnemonic:
πΉ "Steel Combs Pay 78%, Paper Combs Pay 25%."
πΉ "Material is King: Steel vs. Paper = Duty Difference of 53%."
πΉ "Don't Misdeclare: Steel is not Plastic!"
π Pro Tip:
If your business involves Steel Combs from China, consider:
1. Product Redesign: Use Plastic (Chapter 39, lower tariffs) if feasible.
2. Supply Chain Shift: Source from non-China countries (Vietnam, India) to avoid Section 301/50% tariffs.
3. Pre-Ruling: Request a Binding Ruling from CBP if your comb's material composition is complex (e.g., steel + plastic handle).
π£ Immediate Action:
π Contact a Customs Broker + Provide Material Specs + Apply for Advance Ruling
π Let Your Combs Pass Smoothly, Maximize Profit, Minimize Risk!
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Every Cent of Duty Counts!
Customer Reviews
About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) β Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) β More specific grouping within the chapter
- Subheading (6 digits) β Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) β Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate β The standard duty rate applied to WTO members
- General rate β Applied to countries without trade agreements
- Trade remedy duties β Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.