The tariff classification of Scouring Pads and Sponges

N320064 July 14, 2021 CLA-2:OT:RR:NC:N2:231 CATEGORY: Classification TARIFF NO.: 1404.90.9090 Ernest Bruni Bruni Supply Chain Solutions, Inc. 8550 San Gabriel Drive Laredo, TX 78045 RE: The tariff classification of Scouring Pads and Sponges Dear Mr. Walsh: In your letter dated June 14, 2021 you requested a tariff classification and country of origin ruling on behalf of Filtros y Mallas Industriales SA de CV. The items under review are three Scouring Pads and Sponges. The first item is a Non-Scratch Eco Scour Pad made of a henequen (agave) fiber sheet that is cut to shape. The second item is a Non-Scratch Eco Scrub Sponge made of a henequen (agave) fiber sheet that is glued to a regenerated white cellulose block. The third item is a Heavy-Duty Eco Scrub Sponge made of a henequen (agave) fiber sheet that is glued to a regenerated white cellulose block with abrasive talc added. In your letter you suggest classification under Subheading 5305.00.0000, Harmonized Tariff Schedule of the United States (HTSUS) which provides for: “Coconut, abaca (Manila hemp or Musa textilis Nee), ramie and other vegetable textile fibers, not elsewhere specified or included, raw or processed but not spun; tow, noils and waste of these fibers (including yarn waste and garnetted stock).” We disagree. Henequen is classified under heading 5305 if it is treated in a manner indicating a use for textile purposes. Generally, this would mean the henequen has been carded or combed in preparation for spinning. This is not true of the merchandise at issue. The applicable subheading for the above-described products will be 1404.90.9090, HTSUS, which provides for: “Vegetable products not elsewhere specified or included: Other: Other: Other.” The duty rate is Free. 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. You also requested a country of origin determination. We are unable to respond due to insufficient information. If you wish to resubmit, please respond to the following: Provide the following information in a narrative form and/or flowchart for each of the products for which you seek a country of origin ruling: Describe the processing performed on each item, to include a detailed account from each item’s raw state to the finished product, and with specific descriptions of the location of all production processes, to include Mexico and any other country or countries. Designate in which country each of the ingredients originate, to include where the ingredients are grown, sourced, treated, handled, manufactured, etc. State all processing that is performed in each country to produce the finished items. 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 Ekeng Manczuk at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division