The tariff classification of a loofah pad from Colombia

NY 868697 Nov 20, 1991 CLA-2-46:S:N:N1:230 868697 CATEGORY: Classification TARIFF NO.: 4602.10.5000 Mr. Gazy Kattan Pegasus Ltda. P.O. Box 1845 Cali, Colombia RE: The tariff classification of a loofah pad from Colombia Dear Mr. Kattan: In your letter dated October 3, 1991, which was sent to the Office of Trade Operations of the U.S. Customs Service in Washington, D.C., you requested a tariff classification ruling. The ruling was requested on a loofah pad made of natural loofah with a backing and rim made of cotton. The loofah pad is used for skin cleansing and massaging. 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 duty rate will be 3 percent ad valorem. Articles classifiable under subheading 4602.10.5000, HTS, which are products of Colombia are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. Certain fees are applicable at the time of entry. The Omnibus Budget Reconciliation Act of 1986 (Public Law 99-509) imposed a Merchandise Processing Fee which is presently 0.17 percent ad valorem. In addition, the Water Resources Development Act of 1986 (Public Law 99-662) imposed a Harbor Maintenance Fee on all commercial shipments by sea which is presently 0.125 percent ad valorem. The ad valorem rates are generally assessed on the FOB price of the merchandise. 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