The tariff classification of bath sponges from China and Taiwan.
Issued November 5, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6302.60.0030
Headings: 6302
Product description
You submitted samples of star shaped bath sponges, identified in your letter as item numbers 7285BLU and 7285YEL. The sponges are comprised of plastic foam sponges which are entirely covered with knit terry fabric. The fabric is composed of 80 percent polyester and 20 percent cotton. They measure approximately 5-1/2 x 6 inches. Sewn to the back portion of the sponges is an elastic strap used for the insertion of a hand. These items are used in bathroom while bathing.
CBP rationale
The applicable subheading for the bath sponges will be 6302.60.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: toilet linen and kitchen linen, of terry toweling or similar terry fabrics, of cotton.
Full text
NY C81181 November 5, 1997 CLA-2-63:RR:NC:TA:349 C81181 CATEGORY: Classification TARIFF NO.: 6302.60.0030 Mr. Edward J. Murray Paris Presents Incorporated 3800 Swanson Court Gurnee, Illinois 60031-1261 RE: The tariff classification of bath sponges from China and Taiwan. Dear Mr. Murray: In your letter dated October 6, 1997 you requested a classification ruling. You submitted samples of star shaped bath sponges, identified in your letter as item numbers 7285BLU and 7285YEL. The sponges are comprised of plastic foam sponges which are entirely covered with knit terry fabric. The fabric is composed of 80 percent polyester and 20 percent cotton. They measure approximately 5-1/2 x 6 inches. Sewn to the back portion of the sponges is an elastic strap used for the insertion of a hand. These items are used in bathroom while bathing. The applicable subheading for the bath sponges will be 6302.60.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: toilet linen and kitchen linen, of terry toweling or similar terry fabrics, of cotton... towels: other. The duty rate will be 9.9 percent ad valorem. The bath sponges fall within textile category designation 369. Based upon international textile trade agreements products of China and Taiwan are subject to quota and the requirement of a visa. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Hansen at 212-466-5854. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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