The tariff classification of a boot scraper from Sri Lanka.

NY I81582 May 16, 2002 CLA-2-96:RR:NC:SP:233 I81582 CATEGORY: Classification TARIFF NO.: 9603.90.8050 Mr. Mike Choi MKC Customs Brokers Int’l., Inc. P.O. Box 91042 Los Angeles, CA 90009-1042 RE: The tariff classification of a boot scraper from Sri Lanka. Dear Mr. Choi: In your letter dated May 9, 2002, on behalf of Cecil Saydah Co., you requested a tariff classification ruling. The submitted sample is a boot scraper, Style #DN 4026. The item is composed of a frame made of rubber tree wood measuring 11” in length by 14” in width by 2” in thickness. A piece of wood is attached to the center of the frame separating it into two sides. Coir bristles are attached to the frame to facilitate scraping a boot or shoe of mud. The applicable subheading for the boot scraper will be 9603.90.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for brooms, brushes…other. The rate of duty will be 2.8% ad valorem. Articles classifiable under subheading 9603.90.8050, HTS, which are products of Sri Lanka may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. However, the GSP has expired September 30, 2001 and has not been extended. Congress may choose to renew GSP retroactively. In that case, the GSP provision cited herein may apply retroactively. 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