C82089 C8 Ruling Active

The tariff classification of sponge headbands from China.

Issued December 23, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9880

Headings: 3926

Product description

It consists of a rectangular sponge made of regenerated cellulose, measuring approximately 8 1/4 inches by 1 3/4 inches by 3/16 inch. A strip of elastic approximately 13 inches in length is sewn at each end to either side of the sponge, forming a headband.

CBP rationale

The applicable subheading for the sponge headband will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other.

Full text

NY C82089 December 23, 1997 CLA-2-39:RR:NC:SP:221 C82089 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Mr. Stephen M. Zelman Stephen M. Zelman & Associates Attorneys at Law 888 Seventh Avenue New York, NY 10106 RE: The tariff classification of sponge headbands from China. Dear Mr. Zelman: In your letter dated December 4, 1997, on behalf of Sportsmed International, Inc., you requested a tariff classification ruling. The sample submitted with your letter, identified as a sponge headband, is designed to be worn around the head at the forehead level to absorb perspiration. It consists of a rectangular sponge made of regenerated cellulose, measuring approximately 8 1/4 inches by 1 3/4 inches by 3/16 inch. A strip of elastic approximately 13 inches in length is sewn at each end to either side of the sponge, forming a headband. The applicable subheading for the sponge headband will be 3926.90.9880, 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. 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 Joan Mazzola at 212-466-5580. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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