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D82399 D8 Ruling Active

The tariff classification of bath sponges from China or Taiwan.

Issued October 15, 1998 by U.S. Customs and Border Protection.

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D8 D82399 (October 15, 1998)

Tariff classification

HTS codes: 3924.90.5500

Headings: 3924

Product description

Each sponge measures approximately 6 inches across by 1 1/2 inches in thickness with a textile cord string loop attached.

CBP rationale

The applicable subheading for the bath sponges will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles.

Full text

PD D82399 October 15,1998 CLA-2-39:NEW:TCB II:G19 D82399 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Mr. Edward J. Murray Paris Presents Incorporated 3800 Swanson Court Gurnee, IL 60031-1261 RE: The tariff classification of bath sponges from China or Taiwan. Dear Mr. Murray: In your letter dated September 8, 1998, you requested a tariff classification ruling. The samples submitted with your request for a binding ruling consist of five novelty polyurethane bath sponges, identified as: sample number 98-359 (kiwi, pineapple and strawberry) and sample number 98-372 (aqua and magenta). Each sponge measures approximately 6 inches across by 1 1/2 inches in thickness with a textile cord string loop attached. The applicable subheading for the bath sponges will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles...of plastics: other: other. The duty rate will be 3.4 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Kathleen M. Haage Area Director New York/Newark Area

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