CLA-2-96:RR:NC:SP:233 R03740

Mr. Troy Crago
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301

RE: The tariff classification of a PVC Bristle Broom from China.

Dear Mr. Crago:

In your letter dated April 14, 2006, on behalf of Corporate Express, you requested a tariff classification ruling.

The merchandise under consideration is a PVC Bristle Broom, Item Number C097CA00046. The item is an upright broom composed of a vinyl coated steel handle measuring approximately 2.2cm in diameter by 120cm in length and PVC (polyvinyl chloride) bristles that measure 9.5-13cm. You have submitted a photograph of the broom with your request.

The applicable subheading for the PVC Bristle Broom will be 9603.90.8020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for upright brooms. 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 Lawrence Mushinske at 646-733-3036.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division