CLA-2-73:RR:NC:N1:113: L83911

Ms. Kimberly R. Young
Vorys, Sater, Seymour and Pease, LLP
1828 L Street NW, 11th floor
Washington, DC 20036-5109

RE: The tariff classification of steel wool soap pads from China

Dear Ms. Young:

In your letter dated March 23, 2005, on behalf of Global Material Technology, Inc., you requested a tariff classification ruling.

The merchandise consists of various sizes of pads made of steel wool and soap. The steel wool soap pads will be used as pot scourers and for other household cleaning tasks.

The applicable subheading for the steel wool soap pads will be 7323.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for iron or steel wool, pot scourers and scouring or polishing pads, gloves and the like, of iron or steel. The rate of duty will be free.

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 James Smyth at 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division