In ruling NY N313570 (Aug 21, 2020), Customs and Border Protection (CBP) discussed the classification of a cleaning pad from China. It is described as the inShield Wiper®, a dusting pad consisting of a 1.75 centimeter thick sponge covered with an 80% polyester and 20 % polyamide microfiber fabric. It incorporates two woven elastic straps that loop around the assembled duster for the user to place their hand under when in use. A layer of neoprene is glued under the woven elastic straps that provides a cushion for the palm of the users hand when in use.
The assembled duster measures approximately 12 x 17 centimeters and is designed to be used to wipe away haze, fingerprints, smudges, smears and dust off of interior windshields, electronic touchscreens, stainless steel appliances, glass and mirrors.
As stated in the ruling, the item is considered by CBP as composite goods made of textile and plastic. GRI 3 provides for classification of composite goods. GRI 3(b) provides that composite goods made up of different components shall be classified as if they consisted of the component which gives them their essential character. CBP believes the microfiber fabric provides the essential character of the article since it provides the wiper’s cleaning surface.
CBP determined that the applicable subheading for the inShield Wiper is 6307.10.2030, HTSUS, which provides for “Other made up articles, including dress patterns: Floorcloths, dishcloths, dusters and similar cleaning cloths: Other: Other.” The rate of duty will be 5.3 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.10.2030, HTSUS, unless specifically excluded, are subject to an additional 7.5 % ad valorem rate of duty. At the time of importation, the Chapter 99 subheading, 9903.88.15, in addition to subheading 6307.10.2030, HTSUS, must be reported.