&&The EcoCoconut Scourer is a multipurpose scourer consisting of coconut husk bristles mounted on a twisted metal wire. It does not have a handle.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your request for an Advance Ruling you proposed tariff classification under 1404.90.00.00 for the EcoCoconut Scourer. This tariff classification number is correct.&&&&This scourer meets the terms of heading 14.04, vegetable products not elsewhere specified or included, on the basis of being goods of vegetable products and not being classifiable in any other heading. The Ecoconut Scourer is not a brush as the coconut husk bristles are not attached to a handle.&&