CLA-2-39:OT:RR:NC:N:5: 137
Cheryl Wynn
Dollar General Corp
100 Mission Ridge Goodlettsville, TN 37072
RE: The tariff classification of regenerated cellulose sponge sheets from China
Dear Ms. Wynn:
In your letter dated February 5, 2024, you requested a tariff classification ruling.
SKU# 38108801 is referred to as a 2 pack of reusable sponge cloths. The samples provided are rectangular shaped sponge sheets that measure 7.5 inches by 6.5 inches and have 90-degree corners. They are screen printed on one side 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 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, including salting before being extruded into a sheet. The sheet is subjected to a process to regenerate the viscose back into cellulose. It is then treated with several cleaning baths to remove salt, creating the pores in the finished sponge sheet that increase its absorptive qualities. The material is then dried and cut into the finished products.
The applicable subheading for the regenerated cellulose sponge sheets will be 3921.14.0000, Harmonized Tariff Schedule of the United States (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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3921.14.0000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.02, in addition to subheading 3921.14.0000, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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