The tariff classification of a loofah pad from Taiwan

NY 864648 July 2, 1991 CLA-2-46:S:N:N1:230 864648 CATEGORY: Classification TARIFF NO.: 4602.10.5000 Ms. Karen L. Hershman CINZIA - Div. of Fashion Dynamics Corp. 100 School Street Bergenfield, NJ 07621 RE: The tariff classification of a loofah pad from Taiwan Dear Ms. Hershman: In your letter dated June 24, 1991 you requested a tariff classification ruling. The ruling was requested on a loofah mitt. A sample of style number LF 00910 was submitted. It will be returned to you as you requested. The sample consists of a heart-shaped compressed loofah pad which is covered on one side with terry cloth. An elastic strap with a flower and bead decoration is attached to the terry cloth side. A value breakdown submitted by you states that the value of the loofah portion is almost double the value of the textile portions combined. The loofah pad is sold as a personal skin care product. The loofah portion is used to remove dead skin flakes. The essential character of the loofah pad is imparted by the loofah which gives the article its function. The applicable subheading for the loofah pad will be 4602.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of loofah. The rate of duty will be 3 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport