Analysis
HTS 9603.10.60 covers valued over 96¢ each under heading 9603 (brooms, brushes (including brushes constituting parts of machines, appliances or…).
Neighbouring lines carry rates from 8% to 14%, so the exact line matters. The widest gap is with 9603.10.40 (in any calendar year prior to the entry, or withdrawal from warehouse…), at 8%: a product that belongs there but is entered here, or the reverse, changes the duty by 24 percentage points.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 32%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
The general duty rate is 32% of the customs value, which is among the highest the rates in chapter 96 (100th percentile of 104 lines with an ad valorem rate). On a shipment valued at $10,000 that is $3,200 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 32%, 1.0 times the general rate.
Neighbouring 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 |
| 9603.10.90 | Brooms and brushes, consisting of twigs or other vegetable materials bound together, with or without handles: other | 10% |