KENT is one (if not THE) most famous producer of handmade acetate combs. They’re even more notable for their brushes, which I believe is what they started off doing. It’s an English company that started back in the 18th century and still has a strong presence today.
That’s about all you need to know about them. Other than that, they are the smoothest combs you’ll likely ever use.
Also, just throwing it out there, if I were to collaborate with KENT…would everyone be more interested in a novelty pocket comb? Or a more useful dressing table comb?