Square and rectangular scouring sponge pads are not made uparticles.

HQ 083171 December 15, 1989 CLA-2 CO:R:C:G 083171 HP 827895 827962 828064 828065 828063 CATEGORY: Classification TARIFF NO.: 5603.00.3000; 5603.00.9020 Mr. Jack Golla Import Manager Action Industries, Inc. Allegheny Industrial Park Cheswick, PA 15024 RE: Square and rectangular scouring sponge pads are not made up articles. Dear Mr. Golla: This is in reply to your letters of January 10, 1988 through February 11, 1988, concerning the tariff classification of certain scouring sponge pads, produced in Italy, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). FACTS: The merchandise at issue consists of five styles of scouring sponge pads: 1318 (NYRL 827895); 21893 (NYRL 827962); 21582 (NYRL 828063); 8628 (NYRL 828064); & 6082 (NYRL 828065). The pads are small, either square or rectangular, of various colors, and are used for cleaning and scouring purposes. Some of the pads consist of nonwoven fabric laminated to foam plastic, bonded by heat; others are only nonwoven fabric. The nonwoven fibrous portions have been impregnated with a plastics substance, some of which contain silica (quartz). Others contain barium sulfate (barite), a non-abrasive substance. It is this last group which is of concern in this instant matter. ISSUE: What is the classification of square and rectangular scouring pads, not in a finished state, containing non-abrasive substances, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)? AW AND ANALYSIS: Heading 6307, HTSUSA, provides for other made up articles, of textiles. Heading 5603, HTSUSA, provides for nonwoven fabrics. Classification, therefore, must be based upon the definition of "made up." The General Rules of Interpreta- tion (GRI's) to the HTSUSA govern the classification of goods in the tariff schedule. Goods which cannot be classified in accordance with GRI 1 are to be classified in accordance with subsequent GRI's, taken in order. GRI 1 states, in pertinent part: ... classification shall be determined according to the terms of the headings and any relative section or chapter notes .. .. Note 7 to Section XI provides, in pertinent part: For the purposes of [Section XI], the expression "made up" means: (a) Cut otherwise than into squares or rectangles; (b) Produced in the finished state, ready for use ( or merely needing separation by cutting dividing threads) without sewing or other working (for example, certain dusters, towels, tablecloths, scarf squares, blankets); * * * It is our opinion that the merchandise at issue cannot be considered "made up" for the purposes of Chapter 63, HTSUSA. Note 7(b) to Section XI, HTSUSA, is explicit in the types of articles considered "made up" under its terms. The examples indicate that only items which have come directly off the loom or knitting machine, with relatively minor manipulations necessary to produce the end product, are "made up." In addition, Section XI, Note 7(a) clearly states that items cut "otherwise than into squares or rectangles [emphasis added]" are considered "made up." Finally, an applicable Explanatory Note excludes the instant merchandise from Chapter 63 inclusion. The Explanatory Notes to the HTSUSA constitute the official interpretation of the tariff at the international level. General Explanatory Note (1)(b) to Chapter 63, HTSUSA, states that "[i]n particular, [ subchapter I of Chapter 63] does not include ... [n]onwovens merely cut into squares or rectangles ... (heading 56.03). No de minimis size limitation is given; therefore, no legal basis for considering the pads "made up" exists. As a result, classification in Chapter 63 is impossible. Chapter Note 3 to Chapter 56, HTSUSA, provides, in pertinent part: Heading... 5603 cover[s] ... nonwovens, impregnated, coated, covered or laminated with plastics ... whatever the nature of these materials (compact or cellular). Heading 5603 also includes nonwovens in which plastics ... forms the bonding substance. Heading... 5603 do[es] not, however, cover: * * * (b) Nonwovens either completely embedded in plastics ..., or entirely coated or covered on both sides with such materials, provided that such coating can be seen with the naked eye with no account being taken of any resulting change of color (chapter 39...).... No coating or covering of plastics on the instant merchandise can be discerned by viewing with the naked eye. As a result, the pads are classifiable under Heading 5603, HTSUSA. HOLDING: The square and rectangular scouring pads, not in a finished state, containing non-abrasive substances, are classifiable under subheading 5603. 00.9020, HTSUSA, textile category 223, as nonwovens, whether or not impregnated, coated, covered or laminated, other, impregnated, coated or covered. The applicable rate of duty is 12.5 percent ad valorem. The square and rectangular scouring pads, not in a finished state, containing non-abrasive substances, and laminated with cellulose sponge, are classifiable under subheading 5603.00.3000, HTSUSA, textile category 223, as nonwovens, whether or not impregnated, coated, covered or laminated, other, laminated fabrics. The applicable rate of duty is 16 percent ad valorem. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an issuance of the U.S. Customs Service, which is updated weekly and is available at your local Customs office. Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa ) categories, you should contact your local Customs office prior to importing the merchandise to determine the current applicability of any import restraints or requirements. Sincerely, John Durant, Director Commercial Rulings Division