CLA-2-63:RR:NC:N3:351 J83026
Mr. Pete Mento
Expeditors Tradewind, LLC
1015 Third Ave., 12th Fl.
Seattle, WA 98104
RE: The tariff classification of scouring pads from England.
Dear Mr. Mento:
In your letter dated March 31, 2003, you requested a ruling on behalf of Reckitt Benckiser, Inc., of Wayne, NJ, on tariff classification.
You submitted two samples of scouring pads. One is to be imported impregnated with soap, although the sample is not. It is composed of two layers. The outer surface is a knit pile fabric. This is bonded to a sponge made of polyester foam. It is held together with an overlock stitch.
The other sample has one outer surface of knit pile fabric, a thin and a thicker layer of cellular plastics, and an outer layer of regenerated cellulose (sponge). It, too, is held together with an overlock stitch.
You have stated your belief that the impregnated pad is classifiable in subheading 3401.19.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for soap and organic surface-active products and preparations, in the form of bars, cakes, molded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: Other.
However, the Explanatory Note to heading 3401 includes the following exclusion:
(f) Cellular plastics, cellular rubber, textile materials (other than wadding, felt and nonwovens) and metal pads, impregnated, coated or covered with soap or detergent (these generally fall in the heading appropriate to the supporting material) (emphasis added).
This would exclude your product from heading 3401, HTS.
You also request that the other pad be classified in subheading 5603.14.9090, HTS, which provides for nonwovens, whether or not impregnated, coated, covered or laminated, of man-made filaments, weighing more than 150g/m2, other, other. However, there are no non-wovens in the item, as indicated by our examination and the breakdown you included.
The applicable subheading for both of these scouring pads will be 6307.90.9889, HTS, which provides for other made up textile articles, other. The general rate of duty will be seven per cent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).
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 Mitchel Bayer at 646-733-3102.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division