HTS tariff line · chapter 96
9603.40.20
Paint, distemper, varnish or similar brushes (other than brushes of subheading 9603.30); paint pads and rollers: paint rollers
Analysis
HTS 9603.40.20 covers paint, distemper, varnish or similar brushes (other than brushes of subheading 9603.30); paint pads and rollers: paint rollers under heading 9603 (brooms, brushes (including brushes constituting parts of machines, appliances or…).
Within this group the rate runs from duty-free to 32%. Compared with 9603.10.60 (valued over 96¢ each), which pays 32%, a misclassification either way moves the duty by 24.5 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 7.5%. 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 7.5% of the customs value, which is above most the rates in chapter 96 (76th percentile of 104 lines with an ad valorem rate). On a shipment valued at $10,000 that is $750 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 50%, 6.7 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% |
| 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 |
| 9603.40.40 | 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% |