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HQ 955204


January 26, 1994

CLA-2-CO:R:C:F 955204 K

CATEGORY: CLASSIFICATION

TARIFF No.: 3924.90.5500

Mr. Guy Rothfuss, EU Director
Duncombe International, Inc.
P.O. Box 1222, Schubertstrasse 3
D-4504 Georgsmarienhutte
Federal Republic of Germany

RE: Classification of Super-Fix Cleaning Cloths

Dear Sir:

In your letter dated August 16, 1993, you requested classification rulings for certain household cleaning products from Germany. In New York Ruling Letter (NYRL) 890095, dated October 8, 1993, the Area Director, New York Seaport responded to your request for classification for several products and referred your request for articles numbered 011 and 020 to Customs Headquarters for a direct response. Our response follows.

FACTS:

Article 011 is identified as a Super-Fix Suction Cloth. This cloth is made from cellular polyvinyl alcohol (PVA) plastic. The cloth is rectangular with rounded corners. It is folded flat and wrapped in a heat sealed plastic package on which the cloth is described as measuring 39 by 58 cm.

Article 020 is identified as a Super-Fix Universal Cloth. It is similar in appearance to article 011, but contains a substrate of woven fabric completely embedded in the PVA material. This sponge cloth is also rectangular with rounded corners and it is packaged in a reusable plastic storage case.

The described uses of the cloths are similar. The suction cloth can be used to clean up large spills and messes. It can be used in the kitchen and bathroom for wiping the sink, shower and all delicate surfaces. It can be used for absorbing the moisture
from freshly washed dishes or it can be used to dry a person's hair before using a hair-dryer. The universal cloth is reinforced with a polyester-net making it super-strong to resist tearing and ripping and can be used for cleaning, drying, polishing and for the absorption of moisture from windows, mirrors, cars, campers, boats and rough surfaces.

The corners of the suction cloth appear to be cleanly cut by machine, most likely die cut, whereas the corners of the universal cloth appear to be unevenly rounded. The rounding on the corners of the suction cloth is more pronounced than for the universal cloth and extends for a longer distance along the edges.

ISSUE:

The issue is whether the rounding of the corners of the cloths precludes classification of the articles under heading 3921, Harmonized Tariff Schedule of the United States (HTSUS) so that the articles are classified under heading 3924.

LAW AND ANALYSIS:

Heading 3921, HTSUS, covers other cellular plates, sheets, film, foil and strip, of plastics. Note 10 to Chapter 39, HTSUS, states that

In headings 3920 and 3921, the expression "plates, sheets, film, foil and strip" applies only to plates, sheets, film, foil and strip (other than those of chapter 54) and to blocks of regular geometric shape, whether or not printed or otherwise surfaced-worked, uncut or cut into rectangles (including squares) but not further worked (even if when so cut they become articles ready for use).

For heading 3921, the Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System, a guideline for use in determining classification under HTSUS, states that "plates, sheets, etc., whether or not surface-worked (including squares and other rectangles cut therefrom), with ground edges, drilled, milled, hemmed, twisted, framed or otherwise worked or cut into shapes other than rectangular (including square) are generally classified as articles of headings 39.18, 39.19, or 39.22 to 39.26." Emphasis added.

Both cloths have rounded corners, and although one cloth is for delicate uses and the other for rough uses, they have been "otherwise worked or cut into shapes other than rectangular (including square)" and are precluded by Note 10, Chapter 39, HTSUS, and by EN from coverage under heading 3921. Accordingly, the merchandise is classifiable under heading 3924, as other household articles of plastics.

HOLDING:

The Super-Fix cleaning cloths described above are classified as other household articles of plastics, subheading 3924.90.5500, with the general column one rate of duty at 3.4 percent ad valorem.

Sincerely,

John Durant, Director

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