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N269304 N2 Ruling Active

The tariff classification of a refillable dishwand from China

Issued October 23, 2015 by U.S. Customs and Border Protection.

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N2 N269304 (October 23, 2015)

Tariff classification

HTS codes: 6307.90.9889

Headings: 6307

Product description

You submitted a sample of a scouring sponge on a handle, Total Home Dishwand, item number 935698. The item is an abrasive nonwoven textile fabric measuring ¼" thick glued onto a cellular plastic sponge measuring ½" thick. The sponge portion is attached to a hollow polyurethane handle. The dishwand is designed to clean and scour dishes. The hollow handle is filled with dishwashing liquid, which soaks into the scrubbing sponge that is clipped to the top of the wand. A molded polyurethane base is included with the dishwand and can be used to hold and store the product when it is not in use. The Total Home Dishwand is a composite good consisting of different materials. If a composite good cannot be classified by reference to 3(a), therefore it shall be classified as if it consisted of the material or component which gives it the essential character. The essential character of this composite good (textile and plastic) is imparted by the textile fabrics that actually do the scrubbing and scouring. General Rule of Interpretation (GRI) 3(b), Harmonized Tariff Schedule of the United States (HTSUS), noted.

CBP rationale

The applicable subheading for the Total Home Dishwand, item number 935698, will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other.

Full text

N269304 October 23, 2015 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Mr. David Prata CVS Health Mail Code 1049 1 CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a refillable dishwand from China Dear Mr. Prata: In your letter dated September 25, 2015, you requested a tariff classification ruling on behalf of your client, CVS/Health. You submitted a sample of a scouring sponge on a handle, Total Home Dishwand, item number 935698. The item is an abrasive nonwoven textile fabric measuring ¼" thick glued onto a cellular plastic sponge measuring ½" thick. The sponge portion is attached to a hollow polyurethane handle. The dishwand is designed to clean and scour dishes. The hollow handle is filled with dishwashing liquid, which soaks into the scrubbing sponge that is clipped to the top of the wand. A molded polyurethane base is included with the dishwand and can be used to hold and store the product when it is not in use. The Total Home Dishwand is a composite good consisting of different materials. If a composite good cannot be classified by reference to 3(a), therefore it shall be classified as if it consisted of the material or component which gives it the essential character. The essential character of this composite good (textile and plastic) is imparted by the textile fabrics that actually do the scrubbing and scouring. General Rule of Interpretation (GRI) 3(b), Harmonized Tariff Schedule of the United States (HTSUS), noted. The applicable subheading for the Total Home Dishwand, item number 935698, will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% 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 on the World Wide Web at http://www.usitc.gov/tata/hts/. The sample will be returned as you requested. 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 Adleasia Lonesome at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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