The tariff classification of a toilet brush with holder from Taiwan.
Issued April 6, 2004 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9603.90.8050
Headings: 9603
Product description
The submitted sample, Item #423-S4-0561B-6, is a toilet brush with a stainless steel holder. The brush has a stainless steel handle and measures 13” in length. The toilet brush and the holder form a composite good. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In the instant case, the brush imparts the essential character to the good. Your sample is being returned as requested.
CBP rationale
The applicable subheading for the toilet brush with holder will be 9603.90.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for “Brooms, brushes…Other.
Full text
NY K84616 April 6, 2004 CLA-2-96:RR:NC:SP:233 K84616 CATEGORY: Classification TARIFF NO.: 9603.90.8050 Mr. Dennis Morse BDP International, Inc. 2721 Walker Avenue N.W. Grand Rapids, MI 49504 RE: The tariff classification of a toilet brush with holder from Taiwan. Dear Mr. Morse: In your letter dated March 25, 2004, on behalf of Meijer Distribution, you requested a tariff classification ruling. The submitted sample, Item #423-S4-0561B-6, is a toilet brush with a stainless steel holder. The brush has a stainless steel handle and measures 13” in length. The toilet brush and the holder form a composite good. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In the instant case, the brush imparts the essential character to the good. Your sample is being returned as requested. The applicable subheading for the toilet brush with holder 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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