H81433 H8 Ruling Active

The tariff classification of a roller brush kit from China

Issued June 7, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9603.40.2000

Headings: 9603

Product description

The submitted sample consists of a roller handle, guide, 4 rollers, and a paint tray. The rollers are 11 centimeters long. The small size of the rollers and the edge guide are design features to facilitate use in painting along edges and in small spaces.

CBP rationale

The applicable subheading for the roller set will be 9603.40.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Paint, distemper, varnish or similar brushes…paint pads and rollers: Paint rollers.

Full text

PD H81433 June 7, 2001 CLA-2-96:TO:A15:ML CATEGORY: Classification TARIFF NO.: 9603.40.2000 Mr. Robert Glover L.E. Coppersmith Inc. 2041 Rosecrans Avenue, Third Floor El Segundo, CA 90245 RE: The tariff classification of a roller brush kit from China Dear Mr. Glover: In your company’s letter dated May 24, 2001 on behalf of Smart Inventions Inc. you requested a tariff classification ruling. The submitted sample consists of a roller handle, guide, 4 rollers, and a paint tray. The rollers are 11 centimeters long. The small size of the rollers and the edge guide are design features to facilitate use in painting along edges and in small spaces. The applicable subheading for the roller set will be 9603.40.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Paint, distemper, varnish or similar brushes…paint pads and rollers: Paint rollers. The rate of duty will be 7.5 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. If you have any questions regarding the ruling, contact Field National Import Specialist Mel Lauderdale at (703) 661-5086 or National Import Specialist Lawrence Mushinske at (212) 637-7061. Sincerely, Michel A. Perron Port Director Washington, D.C.

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