HTS subheading · chapter 96
9603.10
Brooms and brushes, consisting of twigs or other vegetable materials bound together, with or without handles
Analysis
Subheading 9603.10 covers brooms and brushes, consisting of twigs or other vegetable materials bound together, with or without handles, within heading 9603. 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 7 US tariff lines below it are national.
The spread of 24 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).
None of its 7 lines is duty-free at the general rate. Rates run from 8% to 32% with a median of 10%, so the line you choose sets the duty.
The US splits it as follows: 9603.10.05 for in any calendar year prior to the entry, or withdrawal from warehouse… (8%), 9603.10.15 for valued not over 96¢ each: other (5¢ each), 9603.10.35 for valued over 96¢ each (14%), 9603.10.40 for in any calendar year prior to the entry, or withdrawal from warehouse… (8%), 9603.10.50 for valued not over 96¢ each: other (32¢ each), 9603.10.60 for valued over 96¢ each (32%) and 9603.10.90 for brooms and brushes, consisting of twigs or other vegetable materials… (10%).
2 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.
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% |