R00731 R0 Ruling Active

The tariff classification of Tiger Grass brooms from the Philippines.

Issued August 25, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9603.10.9000

Headings: 9603

Product description

The merchandise to be imported consists of brooms made of Tiger Grass (called Tambo in the Philippines). The brooms are bound together with rattan wooden handles approximately 30 inches in length. The Tiger Grass is flatly bound together with red and white nylon plastic stitching. The rattan handle of the broom will be wrapped in white plastic nylon with the words “FLOOR FEATHER” in red nylon woven in. The top end of the handle will have a loop that enables the broom to be hung.

CBP rationale

The applicable subheading for the Tiger Grass brooms will be 9603.10.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Brooms and brushes, consisting of twigs or other vegetable materials bound together, with or without handles: Other.

Full text

NY R00731 August 25, 2004 CLA-2-96:RR:NC:SP:233 R00731 CATEGORY: Classification TARIFF NO.: 9603.10.9000 Mrs. Jazel Benson JD Moka Designs 18871 Amador Avenue Pioneer, CA 95666 RE: The tariff classification of Tiger Grass brooms from the Philippines. Dear Ms. Benson: In your letter dated August 22, 2004, you requested a tariff classification ruling. The merchandise to be imported consists of brooms made of Tiger Grass (called Tambo in the Philippines). The brooms are bound together with rattan wooden handles approximately 30 inches in length. The Tiger Grass is flatly bound together with red and white nylon plastic stitching. The rattan handle of the broom will be wrapped in white plastic nylon with the words “FLOOR FEATHER” in red nylon woven in. The top end of the handle will have a loop that enables the broom to be hung. The applicable subheading for the Tiger Grass brooms will be 9603.10.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Brooms and brushes, consisting of twigs or other vegetable materials bound together, with or without handles: Other.” The rate of duty will be 10% ad valorem. Articles classifiable under subheading 9603.10.9000, HTS, which are products of the Philippines are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP". 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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