HTS heading · chapter 44
4417
Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood
Analysis
Heading 4417 of the Harmonized Tariff Schedule covers tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood. It has 4 tariff lines.
3 of its 4 lines with a percentage rate are duty-free at the general rate (75%) and 1 are dutiable, from duty-free up to 5.1%. The median line pays duty-free.
The spread of 5.1 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 5.1%, applies to 4417.00.80 (tools, tool bodies, tool handles, broom or brush…).
Its lines are 4417.00.20 for broom and mop handles, 1.9 cm or more in diameter and 97 cm… (duty-free), 4417.00.40 for paint brush and paint roller handles (duty-free), 4417.00.60 for tools, tool bodies, tool handles, broom or brush bodies and… (duty-free) and 4417.00.80 for tools, tool bodies, tool handles, broom or brush bodies and… (5.1%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 4417.00.20 | Broom and mop handles, 1.9 cm or more in diameter and 97 cm or more in length | Free |
| 4417.00.40 | Paint brush and paint roller handles | Free |
| 4417.00.60 | Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood: brush backs | Free |
| 4417.00.80 | Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood: other | 5.1% |