The tariff classification of muffin pan brush from Taiwan.

N114036 July 19, 2010 CLA-2-96:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9603.90.8050 Janet Pendris Hampton Direct 291 Hurricane Lane P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of muffin pan brush from Taiwan. Dear Ms. Pendris: In your letter dated June 24, 2010, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. Item number 64840, is described as a muffin pan brush used to clean out your non-stick and regular muffin pans. The brush is made of Polyethylene Terephthalate (PET) material, with a handle composed of Polystyrene (PS). This item measures approximately 5 inches long by 2½ inches in diameter, and can clean muffin pans ranging in size from 2½ inches in diameter up to 4 inches in diameter. The applicable subheading for the muffin pan brush, will be 9603.90.8050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Brooms, brushes (including brushes constituting parts of machines, appliances and vehicles)…..Other: Other.” 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 Neil H. Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division