10 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

C82089 C8 Ruling Active

The tariff classification of sponge headbands from China.

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

Cite this ruling

Copies to clipboard

C8 C82089 (December 23, 1997)

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

View original on CBP CROSS →

More rulings on the same tariff codes

Follow C82089

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.