CLA-2 CO:R:C:G 083171 HP 827895 827962 828064 828065
828063
Mr. Jack Golla
Import Manager
Action Industries, Inc.
Allegheny Industrial Park
Cheswick, PA 15024
RE: Square and rectangular scouring sponge pads are not made up
articles.
Dear Mr. Golla:
This is in reply to your letters of January 10, 1988
through February 11,
1988, concerning the tariff classification of certain scouring
sponge pads, produced
in Italy, under the Harmonized Tariff Schedule of the United
States Annotated
(HTSUSA).
FACTS:
The merchandise at issue consists of five styles of
scouring sponge pads:
1318 (NYRL 827895); 21893 (NYRL 827962); 21582 (NYRL 828063);
8628 (NYRL 828064);
& 6082 (NYRL 828065). The pads are small, either square or
rectangular, of various
colors, and are used for cleaning and scouring purposes. Some of
the pads consist
of nonwoven fabric laminated to foam plastic, bonded by heat;
others are only
nonwoven fabric. The nonwoven fibrous portions have been
impregnated with a
plastics substance, some of which contain silica (quartz).
Others contain barium
sulfate (barite), a non-abrasive substance. It is this last
group which is of
concern in this instant matter.
ISSUE:
What is the classification of square and rectangular
scouring pads, not in a
finished state, containing non-abrasive substances, under the
Harmonized Tariff
Schedule of the United States Annotated (HTSUSA)?
AW AND ANALYSIS:
Heading 6307, HTSUSA, provides for other made up articles,
of textiles.
Heading 5603, HTSUSA, provides for nonwoven fabrics.
Classification, therefore,
must be based upon the definition of "made up." The General
Rules of Interpreta-
tion (GRI's) to the HTSUSA govern the classification of goods in
the tariff schedule.
Goods which cannot be classified in accordance with GRI 1 are to
be classified in
accordance with subsequent GRI's, taken in order.
GRI 1 states, in pertinent part:
... classification shall be determined according to
the terms of the
headings and any relative section or chapter notes ..
..
Note 7 to Section XI provides, in pertinent part:
For the purposes of [Section XI], the expression "made up"
means:
(a) Cut otherwise than into squares or rectangles;
(b) Produced in the finished state, ready for use (
or merely needing
separation by cutting dividing threads) without
sewing or other
working (for example, certain dusters, towels,
tablecloths, scarf
squares, blankets);
* * *
It is our opinion that the merchandise at issue cannot be
considered "made
up" for the purposes of Chapter 63, HTSUSA. Note 7(b) to Section
XI, HTSUSA, is
explicit in the types of articles considered "made up" under its
terms. The
examples indicate that only items which have come directly off
the loom or knitting
machine, with relatively minor manipulations necessary to produce
the end product,
are "made up." In addition, Section XI, Note 7(a) clearly states
that items cut
"otherwise than into squares or rectangles [emphasis added]" are
considered "made
up." Finally, an applicable Explanatory Note excludes the
instant merchandise from
Chapter 63 inclusion. The Explanatory Notes to the HTSUSA
constitute the official
interpretation of the tariff at the international level. General
Explanatory Note
(1)(b) to Chapter 63, HTSUSA, states that "[i]n particular, [
subchapter I of Chapter
63] does not include ... [n]onwovens merely cut into squares or
rectangles ...
(heading 56.03). No de minimis size limitation is given;
therefore, no legal basis for
considering the pads "made up" exists. As a result,
classification in Chapter 63 is
impossible.
Chapter Note 3 to Chapter 56, HTSUSA, provides, in
pertinent part:
Heading... 5603 cover[s] ... nonwovens, impregnated,
coated, covered
or laminated with plastics ... whatever the nature of
these materials
(compact or cellular).
Heading 5603 also includes nonwovens in which plastics ... forms
the
bonding substance.
Heading... 5603 do[es] not, however, cover:
* * *
(b) Nonwovens either completely embedded in
plastics ..., or entirely
coated or covered on both sides with such
materials, provided
that such coating can be seen with the naked
eye with no
account being taken of any resulting change of
color (chapter
39...)....
No coating or covering of plastics on the instant
merchandise can be
discerned by viewing with the naked eye. As a result, the pads
are classifiable
under Heading 5603, HTSUSA.
HOLDING:
The square and rectangular scouring pads, not in a finished
state, containing
non-abrasive substances, are classifiable under subheading 5603.
00.9020, HTSUSA,
textile category 223, as nonwovens, whether or not impregnated,
coated, covered
or laminated, other, impregnated, coated or covered. The
applicable rate of duty
is 12.5 percent ad valorem. The square and rectangular scouring
pads, not in a
finished state, containing non-abrasive substances, and laminated
with cellulose
sponge, are classifiable under subheading 5603.00.3000, HTSUSA,
textile category
223, as nonwovens, whether or not impregnated, coated, covered or
laminated,
other, laminated fabrics. The applicable rate of duty is 16
percent ad valorem.
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
issuance of the U.S. Customs Service, which is updated weekly and
is available at
your local Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and
tenth digits of the classification) and the restraint (quota/visa
) categories, you
should contact your local Customs office prior to importing the
merchandise to
determine the current applicability of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings
Division