CLA-2-63:RR:NC:TA:352 F83595

Ms. Alice Liu
Atico International USA, Inc.
P.O. Box 14368
Ft. Lauderdale, FL 33302

RE: The tariff classification of a scouring pad from Taiwan and a scourer from China.

Dear Ms. Liu:

In your letter dated February 22, 2000, you requested a tariff classification ruling. The samples are being returned as requested.

The samples submitted are a scouring pad, item number W38C0915 and a scourer, item number C38C0133. The scouring pad is composed of a plastic foam sponge encased in 100 percent polyester metallic leno woven fabric. It is not coated or impregnated with an abrasive material. The pad measures approximately 4-3/4 inches long x 3-1/2 inches wide, and ¾ inch thick.

The scourer is made of stainless steel wire that is twisted and is rolled up in a ball-like fashion. It is used for pots, pans and Barbecue grills.

The applicable subheading for the scouring pad will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles . . . Other. The rate of duty will be 7 percent ad valorem.

The applicable subheading for the scourer will be 7323.10.0000, HTS, which provides for 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 Alan Tytelman at 212-637-7092.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division