CLA-2 CO:R:C:T 952491 CAB
B. B. Nelson Jr., Esq.
Nelson International Inc.
215 E. Plume Street, Suite 220
Norfolk, VA 23510
RE: Classification of polypropylene cleaning articles;
classifiable under Heading 6307; GRI 3(c); Note 7, Section XI
Dear Mr. Nelson:
This letter is in response to your ruling request of July
22, 1992, on behalf of Innovative Cleaning Concepts, requesting a
tariff classification under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA). Four samples were submitted
for examination.
FACTS:
The submitted samples consist of household cleaning items
imported from India. The first sample, a scrubbing mitt, is a
mitten-shaped textile cleaning cloth with an outer surface of
polypropylene strips. The mitt has an internal adhesive layer, a
hanging loop, and a lining of knitted material with tiny loops.
The second sample is an oval-shaped pad made from
polypropylene strips on the outer surface, an internal adhesive
layer, and a bottom layer of knitted terry fabric. The pad
measures approximately 12 by 9 centimeters. Although no sample
was submitted, the importer states that another version of the
pad containing both a front and back polypropylene pile surface
will be imported.
The third and fourth samples are pads made from a layer of
polypropylene material with an internal adhesive layer attached
to a urethane sponge. The third sample is circular in shape,
measures six inches in diameter and is four centimeters thick.
The fourth sample is rectangular in shape, measures approximately
12.5 by 8.5, and is two centimeters thick. Although no sample
was submitted, the importer states that an oval shaped version
will also be imported.
The final item at issue, a sample of which was not
submitted, is a bottle washer. As stated by the importer, the
bottle washer will consist of a plastic or metal handle attached
to a circular sponge-backed pad similar to the third Sample.
ISSUE:
What is the applicable tariff classification of the
merchandise at issue?
FACTS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI's). GRI 1 provides that
classification shall be determined according to the terms of the
headings and any relative section or chapter notes. Merchandise
that cannot be classified in accordance with GRI 1 is to be
classified in accordance with subsequent GRI's, taken in order.
After examining the merchandise in its totality, it appears
that it cannot be classified solely on the basis of GRI 1. Thus,
subsequent GRIs must be consulted for tariff classification
purposes. Because the merchandise in question is composed of
various materials which include polypropylene strips on the outer
surface, a foamed material on the inner surface, a terry cloth
fabric lining, and an adhesive layer, GRI 2(b) is the applicable
provision. GRI 2(b) states, in pertinent part:
Any reference in a heading to a material or substance shall
be taken to include a reference to mixtures or combinations
of that material or substance with other materials or
substances...The classification of goods consisting of more
than one material or substance shall be according to the
principles of rule 3.
GRI 3(a) requires that where two or more headings describe
the merchandise, the more specific will prevail; however, if two
or more headings each refer to part only of the materials in the
goods, then classification will be by GRI 3(b). GRI 3(b)
provides that the material or component which imparts the
essential character to the goods will determine the
classification.
In determining the essential character of goods in
accordance with GRI 3(b), Customs looks to various factors for
guidance. Such factors include, but are not limited to, the
nature of the material or component, its bulk, quantity, weight
or value, or by the role of the constituent material in relation
to the use of the goods.
It is important to note that all of the articles in question
contain an internal adhesive layer in order to attach the various
materials. However, this adhesive layer is not substantial
enough to impart the essential character of any of the articles
in question.
Sample 1, the scrubbing mitt, is comprised of polypropylene
strips on the exterior, and knitted terry material in the
interior. Sample 2, the oval-shaped pad, is made of
polyethylene strips on one side, and a knitted terry fabric on
the reverse side. You also state that another version of the
oval-shaped pad will be imported. This unsubmitted oval-shaped
pad will contain a polypropylene surface on each side. When
determining the essential character of Samples 1 and 2, it
appears that the polypropylene, a textile, is the attribute which
strongly distinguishes both articles. The polypropylene material
is instantly visible and is the principal material used for
cleaning purposes. The knitted terry material merely acts as a
liner for Samples 1 and 2. As stated in Headquarters Ruling
Letter (HRL) 950990 of July 29, 1992:
It is Customs position that while linings, interlinings or
nonwoven insulating layers do impart desirable and perhaps
necessary features to garments, it is usually the outer
shell which imparts the essential character to the garment.
Although HRL 950990 refers to garments, the same rationale is
applicable to Samples 1 and 2. Consequently, the polypropylene
strips impart the essential character of the cleaning mitt and
the oval-shaped pad. If the unsubmitted oval-shaped pad is
imported exactly as you described, then it will also be
classified according to its outer shell.
Samples 3 and 4, are both pads composed of polypropylene
strips on one side and a urethane sponge on the other side.
You also state that you will import a bottle washer, which you
describe as a circular, sponge-backed pad, with either a plastic
or metal handle. After examining Samples 3 and 4, it appears
that none of the materials impart the essential character of the
goods. The polypropylene side is constructed for scouring hard
to clean surfaces. The urethane sponge is designed for absorbing
spills. In essence, Samples 3 and 4 are comprised of two
distinct materials that are used for various purposes. Neither
constituent material strongly individualizes the articles in
question. Thus, in this instance, the criteria used to determine
essential character does not provide an adequate resolution.
GRI 3(c) provides, in pertinent part:
When goods cannot be classified by reference to Rule 3(a) or
3(b), they are to be classified in the heading which occurs
last in numerical order among those which equally merit
consideration in determining their classification.
Samples 3 and 4 are potentially classifiable under two
distinct headings. One such heading is Heading 3923, HTSUSA,
which provides for tableware, kitchenware, other household
articles and toilet articles, of plastics.
The other potential heading is Heading 6307, HTSUSA, which
is a basket provision for made up textile articles not provided
for elsewhere in the tariff. Pursuant to GRI 3(c), samples 3 and
4 are classifiable under Heading 6307, HTSUSA, as it occurs last
in numerical order among those which equally merit consideration.
Subheading 6307.10 specifically provides for floorcloths,
dishcloths, dusters and similar cleaning cloths. The word
"cloth" when used alone and in relation to material, generally
refers to material consisting of a single layer of fabric. In
(HRL) 085671 of January 3, 1990, we determined that "the
definition of specific purpose `cloths' such as those enumerated
in subheading 6307.10, is not similarly restricted, so long as
the articles are used for cleaning purposes and reasonably fit
the description of floorcloths, dishcloths, dusters or similar
cleaning cloths."
The instant items are described as "cleaning pads" instead
of "cleaning cloths." However when determining a proper
classification category, we look to more than the way in which an
article is described. The articles in question fit into a class
or kind of merchandise used for cleaning. The merchandise is
constructed of polyethylene, a textile material, on the exterior
and a foam material on the interior. Such a construction
enhances the articles' durability and absorbency during cleaning.
However, even though the instant articles are designed expressly
for cleaning, they are not "cloths" as described by subheading
6307.10. Generally, "cloths" are soft, very flexible pieces of
material. The articles in question, however, contain a rigid,
hard surface that is not commonly recognizable as a "cloth".
Moreover, they do not reasonably fit the description of similar
cleaning cloths and therefore, are not classifiable under
subheading 6307.10, HTSUSA.
Note 7, Section XI, HTSUSA, states in pertinent part:
For the purposes of this section, 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);
(c) Hemmed or with rolled edges, or with a knotted fringe
at any of the edges, but excluding fabrics the cut edges of
which have prevented from unraveling by whipping or by other
simple means;
(d) Cut to size and having undergone a process of drawn
thread work;
(e) Assembled by sewing, gumming or otherwise (other than
piece goods consisting of two or more lengths of identical
material joined end to end and piece goods composed of two
or more textiles assembled in layers, whether or not
padded); or
(f) Knitted or crocheted to shape, presented in the form of
a number of items in the length.
The Explanatory Notes to the Harmonized Commodity
Description and Coding System (EN), although not legally binding,
are the official interpretation of the tariff at the
international level. The EN for Section XI further explain the
meaning of "made up" in the following:
* * *
(1) Merely cut, otherwise than into squares or rectangles,
for example, dress patterns of textile material; articles
with their edges pinked (e.g. certain dusters) are also
regarded as made up.
The Notes further state:
However, rectangular (including square) articles simply cut
out from larger pieces without other working and not
incorporating fringes formed by cutting dividing threads are
not regarded as "produced in the finished state" within the
meaning of this Note. The fact that these articles may be
presented folded or put up in packings (e.g. for retail
sale) does not affect their classification.
There is a question as to whether Sample 4, the rectangular
shaped pad should be considered "made up" due to Note 7(a).
However, when examining the fourth sample in accordance with the
EN, we believe that the sample's rectangular shape is not the
deciding factor in determining whether it is "made up". Instead
we look to whether the rectangular article has been assembled
pursuant to Note 7(e), Section XI, HTSUSA, and is subject to
further processing within the purview of the EN. In this
instance, the rectangular article is composed of three textiles
(polypropylene strips, terry lining, and an adhesive) that have
been assembled in layers. Moreover, the rectangular pad is not
subject to any further processing. Therefore, pursuant to the EN
and Note 7(e), Section XI, HTSUSA, Sample 4 is "made up".
The first, second, third, and fourth samples which consist
of the scrubbing mitt, oval pad, circular pad, and rectangular
pad respectively, are all classifiable under Heading 6307,
HTSUSA. Each article is constructed of various textile
materials. None of the items are more specifically provided for
in any other provisions of the tariff. Finally, in accordance
with Note 7, Section XI, HTSUSA, all of the articles meet the
requirements for "made up" goods.
If both the unsubmitted bottle washer and oval pad are
imported exactly as you described, they are also classifiable
under Heading 6307, HTSUSA.
HOLDING:
Based on the foregoing, all of the merchandise in question
is classifiable under subheading 6307.90.9986, HTSUSA, which
provides for other made up articles. The applicable rate of duty
is 7 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 internal
issuance of the U.S. Customs Service, which is available for
inspection 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 applicable to textile
merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current
status of any import restraints or requirements.
Sincerely,
John Durant, Director