CLA-2-39:OT:RR:NC:N4:421

Mr. Peter Diamond
American Lamprecht Transport Inc.
700 Rockaway Turnpike
Lawrence, NY 11559

RE: The tariff classification of regenerated cellulose sponge cloths from Germany

Dear Mr. Diamond:

In your letter dated April 5, 2011, on behalf of Source Atlantique Inc., New Jersey, you requested a tariff classification ruling.

The sample submitted with your request is a retail package containing five sponge cloths. The cloths measure 7-7/8 inches by 6-3/4 inches and are in the form of rectangular sheets with 90 degree corners. The edges are not rounded and the sheets are not further worked. The sponge cloths will be used for cleaning purposes. The sponge cloth is manufactured from a mixture of 70 percent cellulose and 30 percent scrap cotton. Salt is added to the dough to create pores in the finished product. The dough is extruded into the form of a sheet, which is then subjected to a coagulation bath that regenerates the cellulose. The product is washed to remove the salt, creating the pores in the finished sponge cloth that increase its absorptive qualities.

The applicable subheading for the rectangular sponge cloths will be 3921.14.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics: cellular: of regenerated cellulose. The rate of duty will be 6.5 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Joan Mazzola at (646) 733-3023.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division