The tariff classification of cleaning sponges and scouring pads from Taiwan.

NY B84139 April 23, 1997 CLA-2-63:RR:NC:TA:349 B84139 CATEGORY: Classification TARIFF NO.: 6307.10.2030; 6805.30.5000 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