The tariff classification of Boot Scrapers from China.
Issued December 1, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9603.90.8050
Headings: 9603
Product description
Shoe buddies are floor standing mud brushes or boot scrapers attached to a heavy ceramic base in the shape of an animal. The bristles are 100 percent coco/palmyra fiber embedded in a polyresin base. The plastic base containing the bristles is screwed to the back of the ceramic animal and make up the mid section of the animal. You indicate in your letter that the 95001NHE - Dog Shoe Buddies, 95002NHE-Turtle Shoe Buddies, and 95006NHE-Rabbit Shoe Buddies are similarly constructed.
CBP rationale
The applicable subheading for the Shoe Buddies will be 9603.90.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for Brooms, Brushes.
Full text
PD E89888 December 1, 1999 CLA-2-96:TO:A15:MLL E89888 CATEGORY: Classification TARIFF NO.: 9603.90.8050 Ms. Trish Bender Wholesale Supply Company, Inc. P.O. Box 24600 Nashville, TN 37202 RE: The tariff classification of Boot Scrapers from China. Dear Ms. Bender: In your letter dated November 16, 1999 you requested a tariff classification ruling. A sample was submitted of the item number 95007, Raccoon Shoe Buddies. Shoe buddies are floor standing mud brushes or boot scrapers attached to a heavy ceramic base in the shape of an animal. The bristles are 100 percent coco/palmyra fiber embedded in a polyresin base. The plastic base containing the bristles is screwed to the back of the ceramic animal and make up the mid section of the animal. You indicate in your letter that the 95001NHE - Dog Shoe Buddies, 95002NHE-Turtle Shoe Buddies, and 95006NHE-Rabbit Shoe Buddies are similarly constructed. The applicable subheading for the Shoe Buddies will be 9603.90.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for Brooms, Brushes...Other:Other. The rate of duty will be 2.8 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Michael A. Perron Port Director Washington, D.C.
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