CLA-2-63:OT:RR:NC:N3:351
Ms. Terry Treacy
SSI Products
598 North Beach Street
Fort Worth, TX 76111
RE: The tariff classification of refillable dishwands and refillable dishwand sponges from China
Dear Ms. Treacy:
In your letter dated July 12, 2021, you requested a tariff classification ruling. Samples were submitted with your request. The samples will be retained for training purposes.
Item 6620, described as an “All Surface Dishwand,” is a non-abrasive scouring sponge on a detachable handle available in two different designs and intended to be used to clean and scour dishes and pots. Both dishwands consist of a cleaning head and a handle. Both cleaning heads are composed of three layers: a 100 percent polyester nonwoven blue dyed textile material outer layer, measuring ¼ inch thick; a blue dyed cellular polyurethane sponge middle layer, measuring ½ inch thick; and a gray polypropylene base with grooved inner layer that allows the cleaning head to fit into a handle. The outer and middle layers are glued together and then bonded to the inner layer. Both teardrop shaped cleaning heads measure 3 ¾ inches in length by 2 ¼ inches in width. You state the cleaning heads are available in two designs and are sold with a particular handle design: the solid sponge is sold with the drilled hole handle, and the sponge with a ½ inch hole in the center of the sponge is sold with the valve handle. Both hollow polyethylene detachable handles measure 9 ½ inches in length by 1 ½ inches wide. In addition, both handles feature a plastic push button to dispense soap out of the handle, a removable plastic cap to allow the filling of liquid soap into the handle, and the “Home Sense ™” logo. You also state the handles are available in two designs: a 1 mm diameter drilled hole in the center of the dishwand head which allows the continuous flow of soap and a ½ inch plastic valve in the center of the dishwand head which controls the flow of soap. The “All Surface Dishwand” scouring sponge refills, Item 6640, will be sold separately in packages of two or four.
Item 6621, described as a “Heavy Duty Dishwand,” is an abrasive scouring sponge on a detachable handle available in two different designs and intended to be used to clean and scour dishes and pots. Both dishwands consist of a cleaning head and a handle. Both cleaning heads are composed of three layers: a 100 percent polyester nonwoven green dyed textile material outer layer, measuring ¼ inch thick, embedded with artificial silicon dioxide abrasive grains; a yellow dyed cellular polyurethane sponge middle layer, measuring ½ inch thick; and a white polypropylene base with grooved inner layer that allows the cleaning head to fit into a handle. The outer layer and middle layer are glued together and then bonded to the inner layer. Both teardrop shaped cleaning heads measure 3 ¾ inches in length by 2 ¼ inches in width. You state the cleaning heads are available in two designs and sold with a particular handle design: the solid sponge is sold with the drilled hole handle, and the sponge with a ½ inch hole in the center of the sponge is sold with the valve handle. Both hollow polyethylene detachable handles measure 9 ½ inches in length by 1 ½ inches wide. In addition, both handles feature a plastic push button to dispense soap out of the handle, a removable plastic cap to allow the filling of liquid soap into the handle, and the “Home Sense ™” logo. You also state the handles are available in two designs: a 1 mm diameter drilled hole in the center of the dishwand head which allows the continuous flow of soap and a ½ inch plastic valve in the center of the dishwand head which controls the flow of soap. The “Heavy Duty Dishwand” abrasive scouring sponge refills, Item 6641, will be sold separately in packages of two or four.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs) taken in order. GRI 1 provides that the classification is determined first in accordance with the terms of the headings and any relative section and chapter notes. If GRI 1 fails to classify the goods and if the heading and legal notes do not otherwise require the remaining GRIs are applied, taken in order. Since no one heading in the tariff schedule covers all the components of the subject refillable dishwands and refillable dishwand sponges, GRI 1 cannot be used as a basis for classification. Since the items are composite goods, we must refer to GRI 3 to classify the refillable dishwands and refillable dishwand sponges. General Rule of Interpretation (GRI) 3(b) of the HTSUS provides, states in relevant part, that composite goods which cannot be classified by reference to GRI 3(a) shall be classified as if they consisted of the material or component which gives them their essential character. The “All Surface Dishwand” and “All Surface Dishwand Refill” are composite goods made from non-woven textile material (6307) and plastic components (chapter 39). The essential character of the All Surface Dishwand” and “All Surface Dishwand Refill” is imparted by the textile material as the textile material performs the cleaning and scrubbing function. NY N269304, dated October, 23, 2015; Headquarters Ruling (HQ) H140746, dated February 10, 2015, noted. The “Heavy Duty Dishwand” and “Heavy Duty Dishwand Refills” are also composite goods made from non-woven textile material (6307), plastic components (chapter 39) and artificial abrasive grain (6805). The essential character of the “Heavy Duty Dishwand” and the “Heavy Duty Dishwand Refill” is imparted by the nonwoven textile outer surface embedded with artificial abrasive grain which performs the cleaning and scrubbing function. HQ H264410, dated June 9, 2015, noted.
You have suggested that the refillable dishwands and refillable dishwand sponges should be classified under heading 6307.90.9891, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” Though we agree with the proposed classification with respect to the “All Surface Dishwand” and “All Surface Dishwand Refill”, we disagree with your proposed classification with respect to the “Heavy Duty Dishwand” and the “Heavy Duty Dishwand Refill.” The essential character of the “Heavy Duty Dishwand” and the “Heavy Duty Dishwand Refill” is imparted by the nonwoven textile outer surface embedded with artificial abrasive grain which performs the cleaning and scrubbing function. Note 1(q), Section XI, HTSUS, excludes abrasive-coated textile material.
The applicable subheading for the “Heavy Duty Dishwand” and the “Heavy Duty Diswand Refill,” will be 6805.30.5000, HTSUS, which provides for “Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up: On a base of other materials: Other.” The general rate of duty will be Free.
The applicable subheading for the “All Surface Dishwand” and “All Surface Dishwand Refill” will be 6307.90.9891, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” The rate of duty will be 7 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6805.30.5000 HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 6805.30.5000, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9891, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6307.90.9891, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Kristine Dodge at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division