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NY N005930




February 6, 2007

CLA-2-63:RR:NC:N3:351

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9889

Tonya Simpson
International Brokerage Services, Inc.
P.O. Box 20887
Atlanta, GA 30320

RE: The tariff classification of dish sponges with plastic handles and sponge refills, from China

Dear Ms. Simpson:

In your letter dated January 21, 2007, you requested a tariff classification ruling on behalf of your client, The Evercare Company, of Alpharetta, Georgia.

The submitted samples are identified as the “Duo Dish Wand,” the “Duo Dish Wand Sponge Refills,” the “Mouse Palm Sponge,” “Mouse Palm Sponge Refills,” and “Glass Wand Sponge Refills.” The scrubbing surface of each is composed of a quarter-inch layer of non-woven textile fibers glued to a foam pad. All the pads are cut into shapes other than squares or rectangles, making them “made up articles” according to Section XI, Note 7, Harmonized Tariff Schedule of the United States (HTSUS).

The Duo Dish Wand is a dish scrubber that has a hard plastic handle that can be filled with dish soap; the handle has a push-button valve that dispenses the soap. It also has a brush feature on the top and the scrubbing pad (2½” in diameter) on the bottom. The Duo Dish Wand is considered a composite good classifiable by the material or component that gives it its essential character; we have determined that the pad of non-woven fibers imparts the essential character.

The Duo Dish Wand Sponge Refills are a box of two dish wand sponge refills. The packing indicates that they serve as replacement scrubbing pads for the Duo Dish Wand.

The Mouse Palm Sponge is a hard plastic scrubber (the pad is egg-shaped, 3½” x 2”) that fits in the palm of the hand. It also has a push-button valve that dispenses the soap. The Mouse Palm Sponge Refills consist of a box of two replacement scrubbing pads. Again, the pad of non-woven fibers imparts the essential character.

The Glass Wand Sponge Refills consist of a box of two scrubbing refills for a product called the Glass Wand, which was not included and is not a subject of this ruling. The pads are 3” tall x 2½” in diameter and are the same foam-and-non-woven combination as above. The foam has a plastic insert of screw threads (for attaching to the wand). The essential character of the refills is considered to be the non-woven pad.

The applicable subheading for the Duo Dish Wand, the Duo Dish Wand Sponge Refills, the Mouse Palm Sponge, Mouse Palm Sponge Refills, and Glass Wand Sponge Refills will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem.

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 World Wide Web at http://www.usitc.gov/tata/hts/.

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 Mitchel Bayer at 646-733-3102.

Sincerely,

Robert B. Swierupski
Director,

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