The tariff classification of a loofah back scrubber fromTaiwan

NY 864649 July 2, 1991 CLA-2-46:S:N:N1:230 864649 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 back scrubber from Taiwan Dear Ms. Hershman: In your letter dated June 24, 1991 you requested a tariff classification ruling. The ruling was requested on a back scrubber, your style number BK 01910. A sample was submitted which will be returned to you as you requested. The sample consists of a 31 inch long and 3 inch wide back scrubber. The middle 13 inches is composed of a compressed loofah pad. A cotton terry strap covers the back of the loofah and extends about 9 inches on either side of it. A textile flower decoration with beads is sewn onto the cotton terry side rendering that side incapable of use for scrubbing. A value breakdown submitted by you states that the value of the loofah portion is almost one and one-half times the value of the textile portions. Based on the value breakdown and the evidence that the loofah gives the article its function of scrubbing, the essential character of this article is imparted by the loofah. The applicable subheading for the back scrubber 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