9603.10.40.00 - In any calendar year prior to the entry, or withdrawal from warehouse for consumption, of 121,478 dozen brooms classifiable under subheadings 9603.10.40 to 9603.10.60, inclusive

This HTS subheading, 9603.10.40.00, specifically covers brooms that are wholly or in part made of broom corn, and are valued at not over 96 cents each. These brooms are distinguished by their material composition, utilizing broom corn as a primary component, and are further defined by their unit value. This means that brooms made from other vegetable materials or synthetic fibers, or those exceeding the 96-cent valuation threshold, would not fall under this classification.

Unlike its sibling category, 9603.10.50.00, which likely encompasses "other" brooms not fitting specific criteria, this subheading has a precise focus on broom corn brooms within a particular price range. The "Other" category would generally capture brooms that might be made of broom corn but are valued over 96 cents, or brooms made of different vegetable materials. Therefore, accurate classification hinges on both the material of the broom and its individual unit price.

As this is a leaf node within the HTS structure, there are no further subcategories to explore. The classification of a broom under 9603.10.40.00 is final based on the criteria of being made from broom corn and having a value not exceeding 96 cents each. Importers must carefully assess these two factors for each shipment to ensure correct reporting.