The tariff classification of sponge blocks, pellets, rollersand chamois from Korea.
Issued May 4, 1993 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.90.9590, 3921.19.0000
Product description
All are composed of polyvinyl alcohol (PVA). A sample of the chamois, also said to be composed of PVA, was not submitted. All these articles are used in the washing, scrubbing and cleaning of and water absorption from electronic and optic materials. The sponge block is rectangular and measures 12 cm by 8.5 cm by 3.5 cm. The sponge pellet is a cylindrical rod that has been twisted. It measures 4 cm in length by 5 mm in diameter. The sponge roller is a hollow cylinder with protruding cleaning nubs. It measures 19 cm in length by 4.5 cm in diameter. The chamois, for which no sample was submitted, is said to measure 25 cm by 25 cm by 2 mm. These dimensions indicate that the chamois is rectangular. Chamois, however, frequently have rounded edges, and such rounded edges affect the classification. A classification is provided below for a rectangular chamois and one with rounded edges. It is presumed for purposes of this reply that the chamois is composed solely of PVA, and that it contains no textile materials.
CBP rationale
The applicable subheading for the sponge pellets, rollers and chamois, if the chamois has rounded edges, will be 3926.90.9590, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The applicable subheading for the sponge block and the chamois, if the chamois is rectangular and does not have rounded edges, will be 3921.19.0000, HTS, which provides for other plates, sheets, film, foil and strip, of plastics, cellular, other.
Full text
NY 884693 May 4, 1993 CLA-2-39:S:N:N6:221 884693 CATEGORY: Classification TARIFF NO.: 3921.19.0000; 3926.90.9590 Mr. Kenneth W. Linde San Jose Customs Broker Inc. 1311 Airport Blvd. San Jose, CA 95110 RE: The tariff classification of sponge blocks, pellets, rollers and chamois from Korea. Dear Mr. Linde: In your letter dated March 19, 1993, on behalf of J & C International, you requested a tariff classification ruling. Samples of the sponge blocks, pellets and rollers were submitted. All are composed of polyvinyl alcohol (PVA). A sample of the chamois, also said to be composed of PVA, was not submitted. All these articles are used in the washing, scrubbing and cleaning of and water absorption from electronic and optic materials. The sponge block is rectangular and measures 12 cm by 8.5 cm by 3.5 cm. The sponge pellet is a cylindrical rod that has been twisted. It measures 4 cm in length by 5 mm in diameter. The sponge roller is a hollow cylinder with protruding cleaning nubs. It measures 19 cm in length by 4.5 cm in diameter. The chamois, for which no sample was submitted, is said to measure 25 cm by 25 cm by 2 mm. These dimensions indicate that the chamois is rectangular. Chamois, however, frequently have rounded edges, and such rounded edges affect the classification. A classification is provided below for a rectangular chamois and one with rounded edges. It is presumed for purposes of this reply that the chamois is composed solely of PVA, and that it contains no textile materials. The applicable subheading for the sponge pellets, rollers and chamois, if the chamois has rounded edges, will be 3926.90.9590, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the sponge block and the chamois, if the chamois is rectangular and does not have rounded edges, will be 3921.19.0000, HTS, which provides for other plates, sheets, film, foil and strip, of plastics, cellular, other. The rate of duty will be 6.6 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
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