D81308 D8 Ruling Active

The tariff classification of a bath sponge on a rope from China.

Issued September 3, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5500

Headings: 3924

Product description

The tariff classification of a bath sponge on a rope from China.

Full text

NY D81308 September 3, 1998 CLA-2-39:RR:NC:SP:222 D81308 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Ms. Joanne Balice CBI Distributing Corp. 2400 W. Central Rd. Hoffman Estates, IL 60195-1930 RE: The tariff classification of a bath sponge on a rope from China. Dear Ms. Balice: In your letter dated August 10, 1998, you requested a tariff classification ruling. The submitted sample is a bath sponge on a rope. It is identified as style #49474. The foam sponge is designed in the shape of a toy. This is the type of sponge that may be used by a child while bathing. It is a functional sponge and is not considered a toy. The applicable subheading for the bath sponge will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for...other household articles and toilet articles of plastics: other, other. The rate of duty will be 3.4 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 Alice Masterson at 212-466-5892. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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