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The tariff classification of a toilet bowl brush from China.
Issued November 23, 2009 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N083772 (November 23, 2009)
Tariff classification
HTS codes: 9603.90.8050
Headings: 9603
Product description
The brush is composed of a PVC bristle and is placed in a liner insert. The wooden storage case measures 8 inches high by 3.5 inches wide on four sides; the brush handle measures 9 inches. Both the storage shell and brush handle are composed of carburized bamboo. For tariff classification purposes, the bowl brush and the storage case form a composite good consisting of different components. The brush and the case are adapted one to the other and together form a whole unit. Such composite goods are classified as if they consisted of the component which gives them their essential character. Weighing various factors such as value, volume, durability and marketability, the component which imparts the essential character of this composite good is the brush.
CBP rationale
The applicable subheading for the bowl brush will be 9603.90.8050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Brooms, brushes…Other: Other, Other.
Full text
N083772 November 23, 2009 CLA-2-96:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9603.90.8050 Michael Boggins Import/Export Coordinator Interdesign, Inc. 30725 Solon Industrial Parkway Solon, OH 44139 RE: The tariff classification of a toilet bowl brush from China. Dear Mr. Boggins: In your letter dated November 2, 2009, you requested a tariff classification ruling. Samples have been submitted for toilet bowl brushes with bamboo storage shells, style number 85942 for natural finish and style number 85943 for dark stained finish. The brush is composed of a PVC bristle and is placed in a liner insert. The wooden storage case measures 8 inches high by 3.5 inches wide on four sides; the brush handle measures 9 inches. Both the storage shell and brush handle are composed of carburized bamboo. For tariff classification purposes, the bowl brush and the storage case form a composite good consisting of different components. The brush and the case are adapted one to the other and together form a whole unit. Such composite goods are classified as if they consisted of the component which gives them their essential character. Weighing various factors such as value, volume, durability and marketability, the component which imparts the essential character of this composite good is the brush. The applicable subheading for the bowl brush will be 9603.90.8050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Brooms, brushes…Other: Other, Other.” The rate of duty will be 2.8% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Neil H. Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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