HTS tariff line · chapter 96
9603.10.90
Brooms and brushes, consisting of twigs or other vegetable materials bound together, with or without handles: other
Analysis
HTS 9603.10.90 covers brooms and brushes, consisting of twigs or other vegetable materials bound together, with or without handles: other under heading 9603 (brooms, brushes (including brushes constituting parts of machines, appliances or…).
Rates on the nearby lines range from 8% to 32%. The costliest confusion would be with 9603.10.60 (valued over 96¢ each) at 32%, a difference of 22 points on the customs value.
This line's footnotes point to one additional provision in Chapter 99: 9903.90.08 (measures on products of Russia). Chapter 99 duties are added on top of the general rate for goods of the countries they name, and they change more often than the rest of the schedule, so check the current CBP guidance before you rely on a total.
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 10%. 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 10% of the customs value, which is above most the rates in chapter 96 (89th percentile of 104 lines with an ad valorem rate). On a shipment valued at $10,000 that is $1,000 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 25%, 2.5 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 |
| 9603.10.60 | Valued over 96¢ each | 32% |
Chapter 99 provisions in the footnotes
- 9903.90.08 measures on products of Russia
Articles the product of the Russian Federation, as provided for in U.S. note 30(a) to this subchapter and as provided for in the subheadings enumerated in U.S. note 30(b) to this subchapter