The tariff classification of a scouring pad with sponge from China

N310398 March 23, 2020 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889; 9903.88.15 Mr. Mathew Samuel EXCITE USA, LLC 4393 Sunbelt Dr. Addison, TX 75001 RE: The tariff classification of a scouring pad with sponge from China Dear Mr. Samuel: In your letter dated February 13, 2020, you requested a tariff classification ruling. A sample was previously received and will be retained for training purposes. Item # SE005, which you refer to as a “Super Eraser with Scour Pad,” is a composite good consisting of a ¼ inch thick 100 percent polyester nonwoven scouring pad glued to a ¾ inch thick 100 percent melamine sponge. The rectangular shaped Super Eraser with Scour Pad measures approximately 4 ? x 2 ¾ x 1 inches. You propose classification for this item under subheading 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), as household articles of plastic. We disagree. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs) taken in order. GRI 1 provides that the classification is determined first in accordance with the terms of the headings and any relative section and chapter notes. If GRI 1 fails to classify the goods and if the heading and legal notes do not otherwise require the remaining GRIs are applied, taken in order. Since no one heading in the tariff schedule covers all the components of the subject Super Eraser with Scour Pad, GRI 1 cannot be used as a basis for classification. Since the item is a composite good, we must refer to GRI 3 to classify the Super Eraser with Scour Pad. General Rule of Interpretation (GRI) 3(b) of the HTSUS provides, in relevant part, that composite goods which cannot be classified by reference to GRI 3(a) shall be classified as if they consisted of the material or component which gives them their essential character. When goods cannot be classified by reference to GRI 3(a) or 3(b), they are classified in accordance with GRI 3(c), under the heading that occurs last in numerical order. The melamine sponge has stain-removing capabilities when combined with water but the scouring layer performs the scrubbing action that also plays the vital role. It is the opinion of this office that neither the the nonwoven scouring layer nor the melamine sponge imparts the essential character of the Super Eraser with Scour Pad. Therefore, we find that classification under GRI 3(c) is appropriate. Sponges composed of cellular melamine plastic are classified under chapter 39, HTSUS, while made-up textiles not elsewhere specified are classified under chapter 63, HTSUS. The applicable subheading for Item SE005 will be 6307.90.9889, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” The rate of duty will be 7 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9889, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6307.90.9889, 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, 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 on the World Wide Web at https://hts.usitc.gov/current. 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 Kim Wachtel at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division