CLA-2-63:OT:RR:NC:N3:351
Ms. Krisanne Fischer
Geodis America
5101 South Broad Street
Philadelphia, PA 19112
RE: The tariff classification of a cleaning and scouring sponge set from China
Dear Ms. Fischer:
In your letter dated July 8, 2022, you requested a tariff classification ruling on behalf of your client, QVC, Inc. Samples were provided with your letter and will be retained for training purposes.
Item # V70822, described as the “Campanelli Sponge Set Supersize,” consists of three fabric covered polyurethane foam sponges used for general cleaning purposes. Side “A” of each sponge is covered with a soft, printed, 86 percent polyester and 14 percent polyamide microfiber loop pile knit fabric. Side “B” is covered with an 87 percent polyester and 13 percent polyamide woven fabric. Some of the yarns on side “B” are twisted with a 1-millimeter-wide plastic strip before weaving into a fabric to create a coarse textured surface. An adhesive is applied to the back of the side “B” fabric and a 100 percent polyester knit fabric is placed between the outer fabric layer and the sponge. Two sponges are rectangular: one measuring approximately 3 x 5 x 1 inch, the other measuring approximately 3 ½ x 5 ½ x 1 inch. The third sponge is round and measures approximately 4 ½ inches in diameter by 1 inch in thickness. The sponges are washable and reusable.
The applicable subheading for Item #V70822 will be 6307.90.9891, Harmonized Tariff Schedule of the United States (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 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, including information on exclusions and their effective dates, 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