CLA-2-63:RR:NC:TA:349 B84139
Mr. Liwan Wang
All That Trading, U.S.A.
6710 Hawaii Kai Drive #306
Honolulu, Hawaii 96825
RE: The tariff classification of cleaning sponges and scouring
pads from Taiwan.
Dear Mr. Wang:
In your letter dated April 2, 1997 you requested a
classification ruling.
You submitted samples of cleaning sponges and scouring pads.
The sponges are comprised of a solid piece of plastic foam
approximately 7/8 inch in thickness which is covered with knit
polyester mesh-like fabric. They measure approximately 3-1/4
inches by 6-1/4 inches. The packaging indicates that these
cleaning sponges are to be used on glass, pots and pans, counter
tops, appliances, autos, etc. The scouring pads are composed of
nonwoven fibers containing an emery or corundum base. The scouring
pads vary in thickness and measure approximately 6 x 4 inches in
length and width. As requested in your letter the samples are
being returned to you.
In your letter you indicate that you believe the sponges fall
within the kitchen linen provision, specifically subheading
6302.93.2000. Please note, that the Explanatory Notes, which
constitutes the official interpretation of the Harmonized Tariff
Schedule of the United States at the international level, states in
note 63.02 (4)..."Articles such as floor cloths, dish cloths,
scouring cloths, dusters and similar cleaning cloths, generally
made of coarse thick material are not regarded as falling within
the description "kitchen linen" and are excluded."
The applicable subheading for the cleaning sponges will be
6307.10.2030, Harmonized Tariff Schedule of the United States
(HTS), which provides for other made up articles, including dress
patterns: floorcloths, dishcloths, dusters and similar cleaning
cloths: other.... other. The duty rate will be 8.9 percent ad
valorem.
The applicable subheading for the scouring pads will be
6805.30.5000, HTS, which provides for natural or artificial
abrasive powder or grain, on a base of other materials: other.
The rate of duty will be Free.
Presently, the above subheading 6307.10.2030, HTS, is not
assigned a textile category designation and items classified
therein are not subject to quota or visa requirements.
This ruling is being issued under the provisions of Part 177
of the Customs 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, contact National Import Specialist John
Hansen at 212-466-5854.
Sincerely,
Paul K. Schwartz
Chief, Textiles & Apparel Branch
National Commodity
Specialist Division