CLA-2-39:OT:RR:NC:N:5: 137
Jessica Rowe
Blue Q
703 West Housatonic Street Pittsfield, MA 01201
RE: The tariff classification of regenerated cellulose sponge sheets from Sweden
Dear Ms. Rowe:
In your letter dated May 5, 2023, you requested a tariff classification ruling. Representative samples were submitted with your request and sent to the CBP laboratory for analysis.
Style number WX902 is referred to as a Swedish dishcloth. The samples provided are sponge sheets that measure 20 cm by 17.2 cm rectangular shapes with 90-degree corners. They are screen printed with a design but are not further worked. These reusable sponge sheets will be used for household cleaning purposes, with the goal to reduce the use of paper towels. The sponge sheets will be imported cut to size and packaged for retail sale.
The sponge sheets are said to be manufactured from a mixture of 70 percent cellulose, in the form of viscose, a dissolved liquid cellulose, and 30 percent scrap cotton fibers. The mixture undergoes a several step process, before being extruded into a large sheet and then cut to size.
CBP Laboratory analysis indicates that the sheet is cellular in structure and composed of 63.5 percent cellulose and 36.5 percent cotton fibers. The cellulose is regenerated cellulose. The sheet is printed on the front face, but is not coated, covered or laminated.
You propose classification in subheading 4818.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Toilet paper and similar paper, cellulose wadding or webs of cellulose fibers, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, table napkins, bed sheets and similar household, sanitary or hospital articles…Other: Other.” We disagree. The General Explanatory Notes to Chapter 48, HTSUS, state that “Paper consists essentially of the cellulosic fibers of the pulps of Chapter 47 felted together in sheet form.” In this case, the cellulose is not in the form of paper fibers. Instead, the cellulose has been dissolved to form a liquid viscose which was extruded to form a sheet.
The applicable subheading for the regenerated cellulose sponge sheets will be 3921.14.0000, HTSUS, which provides for other plates, sheets, film, foil and strip, of plastics: cellular: of regenerated cellulose. The general rate of duty will be 6.5 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection Regulations (19 C.F.R. 177).
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, please contact National Import Specialist Christina Allen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division