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The tariff classification of a broom and dust pan set from Taiwan.
Issued February 23, 1994 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard89 894546 (February 23, 1994)
Tariff classification
HTS codes: 9603.90.8020
Headings: 9603
GRI rules applied: GRI 3(c)
Product description
The submitted sample consists of a plastic dust pan, a broom and two removable handles. The dust pan and broom are equipped with molded hollow openings for insertion of the handles. One of the handles is fitted at the top with a plastic cap and a snap-on clip which allows the other handle to become attached thereto. This article is a set having no essential character. Classification will therefore be by application of General Rule of Interpretation GRI 3(c)...that subheading which occurs last in numerical order among those which equally merit consideration.
CBP rationale
The applicable subheading for the broom and dust pan set will be 9603.90.8020, Harmonized Tariff Schedule of the United States (HTS), which provides for Upright brooms.
Full text
NY 894546 February 23, 1994 CLA-2-96:S:N:N8:344 894546 CATEGORY: Classification TARIFF NO.: 9603.90.8020 Mr. Charles Sourgose CHASMAR Bu ilding Maintenance 2964 Glen Crow Ct. San Jose, CA 95148 RE: The tariff classification of a broom and dust pan set from Taiwan. Dear Mr. Sourgose: In your letter of January 20, 1994, you requested a tariff classification ruling on a broom and dust pan set. The submitted sample consists of a plastic dust pan, a broom and two removable handles. The dust pan and broom are equipped with molded hollow openings for insertion of the handles. One of the handles is fitted at the top with a plastic cap and a snap-on clip which allows the other handle to become attached thereto. This article is a set having no essential character. Classification will therefore be by application of General Rule of Interpretation GRI 3(c)...that subheading which occurs last in numerical order among those which equally merit consideration. The applicable subheading for the broom and dust pan set will be 9603.90.8020, Harmonized Tariff Schedule of the United States (HTS), which provides for Upright brooms. The rate of duty will be 5.6% ad valorem. Your sample is being returned as requested. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). - 2 - A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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