HTS subheading · chapter 96
9603.40
Paint, distemper, varnish or similar brushes (other than brushes of subheading 9603.30); paint pads and rollers
Analysis
Subheading 9603.40 covers paint, distemper, varnish or similar brushes (other than brushes of subheading 9603.30); paint pads and rollers, 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 2 US tariff lines below it are national.
None of its 2 lines is duty-free at the general rate. Rates run from 4% to 7.5% with a median of 5.75%, so the line you choose sets the duty.
The US splits it as follows: 9603.40.20 for paint, distemper, varnish or similar brushes (other than brushes of… (7.5%) and 9603.40.40 for paint, distemper, varnish or similar brushes (other than brushes of… (4%).
By Census's concordance, most of its statistical lines are made by Broom, Brush, and Mop Manufacturing (339994). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 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% |