CLA-2-96:OT:RR:NC:N4:415
Kristy Wuest
Vikan North American Corporation
4735 West 106th Street
Zionsville, IN 46077
RE: The tariff classification of squeegees from Denmark.
Dear Ms. Wuest:
In your letter dated November 18, 2025, you requested a tariff classification ruling.
Images were provided in lieu of a sample.
There are five products under consideration. They are all suitable for repeated use when properly cleaned
and sterilized.
The first is described as a hygienically designed condensation squeegee, item number 77163. It is made of
polypropylene and thermoplastic elastomer and has a threaded connection allowing a handle to be attached.
This squeegee is designed to remove condensation from overhead surfaces such as ceilings and pipes, and
features drain holes that allow liquid to be collected in a bottle or directed through an attached hose.
The second is described as a hygienically designed hand squeegee, item number 77513. It is made of
polypropylene and cellular rubber and features a double-bladed design with an easy-to-remove replacement
cassette and an attached handle. This squeegee is intended for effectively removing water and other liquids
from work surfaces in hygienic environments.
The third is described as a hygienically designed replacement squeegee blade, item number 77715. It is made
of polypropylene and cellular ethylene propylene diene monomer (EPDM) rubber and is intended for use
with compatible squeegee frames to maintain cleaning performance and ensure efficient liquid removal.
The fourth is described as a hygienically designed double-bladed hand squeegee, item number 77113. It is
made of polypropylene and thermoplastic elastomer and features a removable replacement cassette for easy
cleaning or replacement and an attached handle. This squeegee is intended for removing water and waste
while maintaining high hygiene standards and is suitable for contact with aqueous, acidic, alcoholic, fatty,
and dry foods under conditions up to 50° Celsius for 30 minutes.
The fifth is described as a hygienically designed table squeegee, item number 71253. It is made of
polypropylene and thermoplastic elastomer and features a fully molded single flexible blade for easy cleaning
and an attached mini handle. It is intended for removing excess water and food debris from food-preparation
surfaces while maintaining high hygiene standards and is suitable for contact with aqueous, acidic, alcoholic,
fatty, and dry foods under conditions up to 50° Celsius for 30 minutes.
In your request, you propose that these five items are all appropriately classified under heading 9603 as
squeegees or replacement parts for squeegees. We disagree with that classification applying to the first and
third product. For the first item, we refer to Headquarters ruling letter 961286, dated March 10, 1999, that
found squeegees that lack handles are classified according to their constituent material. As this article is
predominantly made of plastic, it would be correctly classified under heading 3926. As to the third item, we
note that heading 9603 does not have a parts provision and it would also be classified according to its
constituent material. As the blade is made of cellular rubber, it would be appropriately classified under
heading 4016.
As the condensation squeegee, item number 77163, would be considered an article of plastic, and as it is not
more specifically provided for elsewhere, the applicable subheading will be 3926.90.9989, Harmonized
Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of
other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is
5.3 percent ad valorem.
The applicable subheading for the replacement squeegee blades, item number 77715, will be 4016.10.0000,
HTSUS, which provides for “[o]ther articles of vulcanized rubber other than hard rubber: [o]f cellular
rubber.” The general rate of duty will be Free.
The applicable subheading for the two hand squeegees, item numbers 77513 and 77113, and the table
squeegee, item number 71253, will be 9603.90.8050, HTSUS, which provides for “[b]rooms, brushes
(including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor
sweepers, not motorized, mops and feather dusters; prepared knots and tufts for broom or brush making;
paint pads and rollers; squeegees (other than roller squeegees): [o]ther: [o]ther: [o]ther.” The column one,
general rate of duty is 2.8% ad valorem.
The duties cited above are current as of this ruling’s issuance. 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
at https://hts.usitc.gov/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on
the Trade Remedy/IEEPA page at
https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the CBP Regulations (19 CFR 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 Kristopher Burton at [email protected].
Sincerely,
(for)
Evan Conceicao
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division