CLA-2-44:OT:RR:E:NC:2:230
Mr. Quincy Knowlton
Vanport International
28590 SE Wally Rd.
Boring, OR 97009
RE: The tariff classification of wood broom blocks from China
Dear Mr. Knowlton:
In your letter dated December 29, 2008 you requested a tariff classification ruling.
The ruling was requested on unfinished wood broom blocks. Photographs of the products were submitted. The broom blocks are various sizes (thicknesses of 22 mm, 25 mm, 32 mm; widths of 64 mm, 67 mm, 76 mm, 92 mm; lengths of 254 mm, 305 mm, 356 mm, 406 mm, 457 mm, 610 mm, 762 mm, 914 mm, 1220 mm) of broom bodies or backs made of solid rubberwood or Chinese alder. In the condition as imported, the products consist of rectangular wood blocks with two rounded top edges and two large threaded holes in the center of the top. The threaded holes are ready to receive a broom handle. Bristles will be attached to the bottom of the imported blocks to make broom heads after importation.
You suggested classification of the broom blocks in either subheading 4417.00.6000, Harmonized Tariff Schedule of the United States (HTSUS) or in subheading 4417.00.8090, HTSUS. Subheading 4417.00.6000 provides specifically for brush backs only. Brushes are distinguished from brooms, and since these products are broom backs, subheading 4417.00.6000 does not apply.
The applicable subheading for the wood broom blocks described above will be 4417.00.8090, HTSUS, which provides for: Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood: Other (than broom and mop handles of certain dimensions, paint brush and paint roller handles, or brush backs). The rate of duty will be 5.1 percent 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 Paul Garretto at (646) 733-3035.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division