CLA-2-68:RR:NC:1:126 J88560

Ms. Alice Liu
Atico International USA, Inc.
501 So. Andrews Avenue
Ft. Lauderdale, FL 33301

RE: The tariff classification of cleaning and scouring sponges/pads from China and Italy

Dear Ms. Liu:

In your letter dated August 18, 2003, you requested a tariff classification ruling regarding four products. Two of the products (item numbers C38C1323 and E38C0018) were addressed under file NY J89165 dated September 24, 2003. Item numbers #S38C9156 and C38C1321, which were sent to our Customs laboratory for analysis, are the subject of this ruling.

Our laboratory has now completed its analysis of these products.

Item #S38C9156 is a rectangular scouring pad laminated to a plastic foam sponge. The product is impregnated or coated with a fine abrasive powder. It measures approximately 3 x 5 inches. You stated in your letter that this item is made in Italy.

Item #C38C1321 is a green scouring pad that is impregnated with a fine abrasive powder. You stated in your letter that this item is made in China.

The applicable subheading for the two articles (S38C9156 and C38C1321) will be 6805.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for natural or artificial abrasive powder or grain, on a base of other materials: other. 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 Jacob Bunin at 646-733-3027.


Robert B. Swierupski
National Commodity
Specialist Division