10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of soap impregnated sponges from Ireland.
Issued September 16, 1993 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard89 890092 (September 16, 1993)
Tariff classification
HTS codes: 3921.13.5000, 3926.90.9590
Product description
The sponges are in the form of rectangles, measuring approximately 5 3/4 inches by 3 3/4 inches by 1 1/8 inches, which have been rolled up and then packaged in a heat sealed plastic sleeve.
CBP rationale
The applicable subheading for the sponges, when imported in the form of squares or rectangles, will be 3921.13.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, cellular, of polyurethanes, other. The applicable subheading for the sponges, if imported in shapes other than squares or rectangles, will be 3926.90.9590, HTS, which provides for other articles of plastics, other.
Full text
NY 890092 September 16, 1993 CLA-2-39:S:N:N6:221 890092 CATEGORY: Classification TARIFF NO.: 3921.13.5000; 3926.90.9590 Mr. Jim Brady Hospital & Sports Supplies Limited Unit 8, Jamestown Industrial Centre Inchicore, Dublin 8, Ireland RE: The tariff classification of soap impregnated sponges from Ireland. Dear Mr. Brady: In your letter dated September 7, 1993, you requested a tariff classification ruling. The samples submitted with your letter are sponges made of cellular polyurethane plastics, impregnated with a powdered cleansing preparation of lathanol LAL. The sponges are in the form of rectangles, measuring approximately 5 3/4 inches by 3 3/4 inches by 1 1/8 inches, which have been rolled up and then packaged in a heat sealed plastic sleeve. The applicable subheading for the sponges, when imported in the form of squares or rectangles, will be 3921.13.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, cellular, of polyurethanes, other. The rate of duty will be 4.2 percent ad valorem. The applicable subheading for the sponges, if imported in shapes other than squares or rectangles, will be 3926.90.9590, HTS, which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. This merchandise may be subject to the regulations of the Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (202) 443-3380. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). Sincerely, Jean F. Maguire Area Director New York Seaport
More rulings on the same tariff codes
The tariff classification of a quilted mattress topper and memory foam pad from China
The tariff classification of polyurethane foam blocks from Germany
The tariff classification and country of origin of five polyurethane foam seat pieces
The tariff classification of foam strips from Thailand
The tariff classification of thermal transfer tape and thermal transfer ink rolls
The tariff classification of cellular polyurethane sheeting from Japan
The tariff classification of polyurethane foam sheet from the United Kingdom
The tariff classification of foam wrap from China
The tariff classification of polyurethane foam from China.
The tariff classification of polyurethane sponge blocks from China.
Follow 890092
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.