HTS subheading · chapter 44
4417.00
Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood
Analysis
Subheading 4417.00 covers tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood, within heading 4417. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 4 US tariff lines below it are national.
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…).
The US splits it as follows: 4417.00.20 for broom and mop handles, 1.9 cm or more in diameter and 97 cm or more… (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 handles… (duty-free) and 4417.00.80 for tools, tool bodies, tool handles, broom or brush bodies and handles… (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% |