CLA-2 CO:R:C:G 083171 HP 827895 827962 828064 828065
828063

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