HTS heading · chapter 96
9603
Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorized, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees)
Analysis
Heading 9603 of the Harmonized Tariff Schedule covers brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorized, mops and feather dusters; prepared knots and tufts for broom or brush…. It divides into 7 six-digit subheadings and 18 eight-digit tariff lines, with 26 ten-digit statistical suffixes below them.
The spread of 32 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 32%, applies to 9603.10.60 (valued over 96¢ each).
5 of its 14 lines with a percentage rate are duty-free at the general rate (36%) and 9 are dutiable, from duty-free up to 32%. The median line pays 3.4%.
4 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
The largest subheadings are 9603.10 (brooms and brushes, consisting of twigs or other…, 7 lines), 9603.30 (artists' brushes, writing brushes and similar…, 3 lines), 9603.29 (other, 2 lines) and 9603.40 (paint, distemper, varnish or similar brushes…, 2 lines).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 9603.10.05 | In any calendar year prior to the entry, or withdrawal from warehouse for comsumption, of 61,655 dozen whiskbrooms classifiable under subheadings 9603.10.05 to 9603.10.35, inclusive | 8% |
| 9603.10.15 | Valued not over 96¢ each: other | 5¢ each |
| 9603.10.35 | Valued over 96¢ each | 14% |
| 9603.10.40 | In any calendar year prior to the entry, or withdrawal from warehouse for consumption, of 121,478 dozen brooms classifiable under subheadings 9603.10.40 to 9603.10.60, inclusive | 8% |
| 9603.10.50 | Valued not over 96¢ each: other | 32¢ each |
| 9603.10.60 | Valued over 96¢ each | 32% |
| 9603.10.90 | Brooms and brushes, consisting of twigs or other vegetable materials bound together, with or without handles: other | 10% |
| 9603.21.00 | Toothbrushes, including dental-plate brushes | Free |
| 9603.29.40 | Valued not over 40¢ each | 0.2¢ each + 7% |
| 9603.29.80 | Valued over 40¢ each | 0.3¢ each + 3.6% |
| 9603.30.20 | Valued not over 5¢ each | 2.6% |
| 9603.30.40 | Valued over 5¢ but not over 10¢ each | Free |
| 9603.30.60 | Valued over 10¢ each | Free |
| 9603.40.20 | Paint, distemper, varnish or similar brushes (other than brushes of subheading 9603.30); paint pads and rollers: paint rollers | 7.5% |
| 9603.40.40 | Paint, distemper, varnish or similar brushes (other than brushes of subheading 9603.30); paint pads and rollers: other | 4% |
| 9603.50.00 | Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorized, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees): other brushes constituting parts of machines, appliances or vehicles | Free |
| 9603.90.40 | Other: feather dusters | Free |
| 9603.90.80 | Other: other | 2.8% |