CLA-2 RR:TC:TE 960313 jb
TARIFF NO: 6307.90.9989
Port Director
U.S. Customs Service
55 Erieview Plaza
Cleveland, OH 44114
RE: Decision on Application for Further Review of Protest No.
4102-96-100117; all- purpose cleaning pads; coarse
texture imparted by the knitted strip; heading 6307, HTSUS
Dear Sir:
This is a decision on application for further review of a
protest timely filed by Busa Corporation, on December 4, 1996,
against your decision regarding the classification of all-purpose
cleaning pads. All entries were liquidated on September 6,
1996.
FACTS:
The subject merchandise consists of an "all-purpose cleaning
pad" composed of a plastic foam sponge encased in a tubular knit
man-made fiber fabric. The pad measures approximately 2-3/4
inches wide, 4-3/8 inches long and 5/8 inch thick. As per a New
York Customs Laboratory Report, the knit fabric is knitted from
individual polyester fibers and the composition of the sample in
percent by weight is 59 percent polyurethane plastics and 41
percent polyester fibers. The polyester is in the form of yarns
(probably filament) and strip, less than one millimeter wide.
This yarn and strip are knitted together to form the fabric.
The Protestant claims this merchandise was improperly
classified by Customs in subheading 6307.10.2030, Harmonized
Tariff Schedule of the United States Annotated (HTSUSA), which
provides for other made up articles, including dress patterns:
floorcloths, dishcloths, dusters and similar cleaning cloths:
other: other. Classification is sought in subheading
6307.90.9989, HTSUSA, which provides for other made up articles,
including dress patterns: other:other: other.
ISSUE:
What is the proper classification of the merchandise at
issue?
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is in accordance
with the General Rules of Interpretation ( GRI). GRI 1 provides
that classification shall be determined according to the terms of
the headings and any relative section or chapter notes.
Merchandise that cannot be classified in accordance with GRI 1 is
to be classified in accordance with subsequent GRI's in the order
of their appearance.
No factual disagreement exists with respect to the fact that
the subject merchandise is a composite good and that
classification is based on the textile portion of the good.
However, there is dispute with respect to the appropriate
subheading of 6307, HTSUS, which is applicable to the subject
merchandise. The competing provisions are subheading 6307.10,
HTSUS, which provides for floor-cloths, dish-cloths, dusters and
similar cleaning cloths, and subheading 6307.90, HTSUS, which
provides for other made up articles. The word "cloth" when used
alone and in relation to material, generally refers to material
consisting of a single layer of fabric. In HQ 085671, dated
January 3, 1990, we determined that "the definition of specific
purpose cloths' such as those enumerated in subheading 6307.10,
is not similarly restricted, so long as the articles are used for
cleaning purposes and reasonably fit the description of
floorcloths, dishcloths, dusters or similar cleaning cloths".
As was stated in HQ 952491, dated November 20, 1992:
The instant items are described as "cleaning pads" instead
of "cleaning cloths". However when determining a proper
classification category, we look to more than the way in
which an article is described. The articles in question fit
into a class or kind of merchandise used for cleaning. The
merchandise is constructed of polyethylene, a textile
material, on the exterior and a foam material on the
interior. Such a construction enhances the articles'
durability and absorbency during cleaning. However, even
though the instant articles are designed expressly for
cleaning, they are not "cloths" as described by subheading
6307.10. Generally, "cloths" are soft, very flexible pieces
of material. The articles in question, however, contain a
rigid, hard surface that is not commonly recognizable as a
"cloth". Moreover, they do not reasonably fit the
description of similar cleaning cloths and therefore, are
not classifiable under subheading 6307.10, HTSUSA.
Similarly, the subject all purpose cleaning pad does not fit
the description of a cleaning cloth. The polyester knit fabric
encasing the foam sponge imparts a coarse and rigid texture to
the pad as a whole- without this surface, the pad's scouring
capacity is compromised. The subject all purpose cleaning pad is
distinguishable from the wash mitt and polishing mitts that were
the subject of HQ 953558, dated March 25, 1993, in that the
latter merchandise was described as consisting of "a soft and
flexible material". Accordingly, subheading 6307.90.9989,
HTSUSA, which provides for other made up articles, including
dress patterns: other:other: other, is the correct classification
for the subject merchandise.
HOLDING:
The subject merchandise is classifiable in subheading
6307.90.9989, HTSUSA, which provides for other made up articles,
including dress patterns: other:other: other. The applicable rate
of duty at the time of entry was 7 percent ad valorem.
The protest should be granted in full and a copy of this
ruling should be appended to the CF 19 Notice of Action to
satisfy the notice requirement of section 174.30(a) Customs
Regulations.
In accordance with Section 3(A)(11)(b) of Customs Directive
099 3550-065, dated August 4, 1993, Subject: Revised Protest
Directive, this decision should be mailed by your office to the
Protestant no later than 60 days from the date of this letter.
Any reliquidation of the entry in accordance with the decision
must be accomplished prior to mailing of the
decision. Sixty days from the date of the decision the Office of
Regulations and Rulings will take steps to make the decision
available to Customs personnel via the Customs Rulings Module in
ACS and the public via the Diskette Subscription Service, Freedom
of Information Act and other public access channels.
Sincerely,
John Durant, Director
Tariff Classification Appeals
Division