CLA-2-63:OT:RR:NC:N3:351
Mr. Joseph Kenny Geodis USA Inc. One CVS Drive Woonsocket, RI 02895
RE: The tariff classification of sponges from China
Dear Mr. Kenny:
In your letter dated November 16, 2022, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy Inc. Samples of the product were provided to this office and will be retained for training purposes.
Item 648231, described as a “Total Home Heavy Duty Scrub Sponge,” is a two-layered sponge used for general cleaning purposes. Side “A” consists of a cellulose sponge, dyed yellow, with a thickness of 9/16 inches. Side “B” is composed of a 100 percent nylon nonwoven, dyed green, mesh fabric with a thickness of 3/16 inches. The two layers are glued together. The completed rectangular shaped sponge measures 4 ½ inches in length by 2 ½ inches in width by ¾ inches in height. The sponge will be sold in packages of three.
Item 591277, described as a “Total Home Non-Scratch Scrub Sponge,” is a two-layered sponge used for general cleaning purposes. Side “A” consists of a cellulose sponge, dyed blue, with a thickness of 9/16 inches. Side “B” is composed of a 100 percent nylon nonwoven, dyed blue, mesh fabric with a thickness of 3/16 inches. The two layers are glued together. The completed rectangular shaped sponge measures 4 ½ inches in length by 2 ½ inches in width by ¾ inches in height. The sponge will be sold in packages of three.
General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings, any relative section or chapter notes and, unless otherwise required, according to the remaining GRI’s taken in order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3. GRI 3(a) states that the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings refer to part only of the items in a composite good, those headings are to be regarded as equally specific in relation to the goods, even if one of them gives a more complete or precise description of the good. As such, they are regarded as equally specific and classification of the composite good is to be determined by GRI 3(b) or GRI 3(c). GRI 3(b) states in part that composite goods, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component which gives them their essential character. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among the competing headings which equally merit consideration. Both sponges are a composite good consisting of a made up textile article (heading 6307) and natural cellulose sponge (chapter 39). We find that the essential character of the sponges cannot clearly be ascribed to either single material. Therefore, pursuant to General Rule of Interpretation 3(c), HTSUS, the sponges will be classifiable under heading 6307, HTSUS, which occurs last in numerical order among those which equally merit consideration.
You suggested that the Total Home Heavy Duty Scrub Sponge and the Total Home Non-Scratch Scrub Sponge should be classified under subheading 6307.10.2030, HTSUS, which provides for other made-up articles, including dress patterns: floorcloths, dishcloths, dusters and similar cleaning cloths: other… other. We disagree. Both sponges are composite goods made-up of two layers and potentially classifiable under two distinct headings, headings 3923, HTSUS, and 6307, HTSUS. Pursuant to GRI 3(c), the sponges are classified under heading 6307. However, sponges of these materials and construction are not commonly recognizable as “cloths,” therefore, these items are not classified under subheading 6307.10, HTSUS.
The applicable subheading for the “Total Home Heavy Duty Scrub Sponge” and the “Total Home Non-Scratch Scrub Sponge,” 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 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