J88156 J8 Ruling Active

The tariff classification of a Clean and Flush Toilet Brush from China.

Issued August 27, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9603.90.8050

Headings: 9603

Product description

The submitted sample is a Clean and Flush Toilet Brush consisting of a plastic tubular handle measuring 20 inches in length with a slight curve on the end to which a disposable cleaning brush attaches. Along the handle is a two-inch length of plastic tube that when moved towards the brush end releases the brush when cleaning is completed. The disposable brush is made of a chemically impregnated paperboard product. The Clean and Flush Toilet Brush will be sold as a kit with the handle and 4 disposable brushes. Replacement disposable brushes will be sold separately in boxes of 8.

CBP rationale

The applicable subheading for the Clean and Flush Toilet Brush and the replacement disposable brushes will be 9603.90.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for “Brooms, brushes…Other.

Full text

NY J88156 August 27, 2003 CLA-2-96:RR:NC:SP:233 J88156 CATEGORY: Classification TARIFF NO.: 9603.90.8050 Ms. Catherine Lopez Phoenix International Freight Services, Ltd. 1061 E. Northwest Highway, Suite 500 Grapevine, TX 76051-3702 RE: The tariff classification of a Clean and Flush Toilet Brush from China. Dear Ms. Lopez: In your letter dated June 13, 2003, on behalf of Harper Corporation dba TXF Products, you requested a tariff classification ruling. The submitted sample is a Clean and Flush Toilet Brush consisting of a plastic tubular handle measuring 20 inches in length with a slight curve on the end to which a disposable cleaning brush attaches. Along the handle is a two-inch length of plastic tube that when moved towards the brush end releases the brush when cleaning is completed. The disposable brush is made of a chemically impregnated paperboard product. The Clean and Flush Toilet Brush will be sold as a kit with the handle and 4 disposable brushes. Replacement disposable brushes will be sold separately in boxes of 8. The applicable subheading for the Clean and Flush Toilet Brush and the replacement disposable brushes will be 9603.90.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for “Brooms, brushes…Other.” The rate of duty will be 2.8% 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 National Import Specialist Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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