F80374 F8 Ruling Active

The tariff classification of shoe/boot scrapers from China.

Issued December 14, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9603.90.8050

Headings: 9603

Product description

The submitted sample, the “Raccoon Shoe & Boot Scrapers,” consists of one mother raccoon shoe/boot scraper and one baby raccoon shoe/boot scraper. The items are floor standing mud brushes made of resin material formed in the shape of a raccoon. Natural fiber bristles on the backs facilitate scraping shoe soles prior to entry into the home or office building. The baby raccoon has a hidden compartment underneath it, which can be used to hide a key. The items are stored and sold together in one box. Your sample is being returned as requested.

CBP rationale

The applicable subheading for the shoe/boot scrapers will be 9603.90.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for brooms, brushes…other: other.

Full text

NY F80374 December 14, 1999 CLA-2-96:RR:NC:SP:233 F80374 CATEGORY: Classification TARIFF NO.: 9603.90.8050 Mr. Gene Davis Costco Wholesale 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of shoe/boot scrapers from China. Dear Mr. Davis: In your letter dated November 29, 1999, you requested a tariff classification ruling. The submitted sample, the “Raccoon Shoe & Boot Scrapers,” consists of one mother raccoon shoe/boot scraper and one baby raccoon shoe/boot scraper. The items are floor standing mud brushes made of resin material formed in the shape of a raccoon. Natural fiber bristles on the backs facilitate scraping shoe soles prior to entry into the home or office building. The baby raccoon has a hidden compartment underneath it, which can be used to hide a key. The items are stored and sold together in one box. Your sample is being returned as requested. The applicable subheading for the shoe/boot scrapers 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 and will remain unchanged in 2000. 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. If you have any questions regarding the ruling, contact National Import Specialist Lawrence Mushinske at 212-637-7061. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →