CLA-2-39:S:N:N3G:221 875045
Mr. Richard E. Jarvis
R.E. Jarvis & Associates, Inc.
5 Hannan Ridge Road
Haverhill, Massachusetts 01832
RE: The tariff classification of cellulose sponges with and
without abrasive non-woven cloths from various countries.
Dear Mr. Jarvis:
In your letter dated May 26, 1992, you requested a tariff
classification ruling.
Three types of sponges will be imported. The first type is
a rectangular sponge composed of regenerated cellulose. The
second and third types are also rectangular and composed of
regenerated cellulose. These types, however, have either a rough
or non-scratch nonwoven cloth on one surface of the sponge. The
non-scratch cloth contains talc. Talc is not considered an
abrasive substance for tariff purposes. The rougher nonwoven
cloth contains a mixture of silicon carbide, silica, aluminum
oxide and quartz. This mixture is considered an abrasive
substance.
The applicable subheading for the sponges composed of
regenerated cellulose that do not have a nonwoven cloth backing
will be 3921.14.0000, Harmonized Tariff Schedule of the United
States (HTS), which provides for other plates, sheets, film, foil
and strip, of plastics, cellular, of regenerated cellulose. The
rate of duty will be 8.1 percent ad valorem.
The applicable subheading for the sponges that are backed
with a nonwoven cloth containing talc will be 5603.00.3000, HTS,
which provides for nonwovens, whether or not impregnated, coated,
covered or laminated, other: laminated fabrics. The rate of duty
will be 16 percent ad valorem.
The applicable subheading for the sponges that are backed
with a nonwoven cloth containing the abrasive mixture is
6805.30.5000, HTS, the provision for natural or artificial
abrasive powder or grain, on a base of textile material, of
paper, of paperboard or of other materials, whether or not cut to
shape or sewn or otherwise made up, other. Products classified
under this subheading are free of duty.
These sponges will be imported from various countries, such
as France, Switzerland, Norway, Taiwan and China. The rates of
duty shown above apply to products from all these countries.
The sponge with a nonwoven backing containing talc falls
within textile category designation 223. Based upon
international textile trade agreements, products of Taiwan and
China are subject to visa and quota requirements.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report On Current Import Quotas (Restraint Levels), an internal
issuance of the U.S. Customs Service, which is available for
inspection at your local Customs office.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport