E83825 E8 Ruling Active

The tariff classification of plastic body sponges from China.

Issued July 21, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5500

Headings: 3924

Product description

You have submitted three samples of the plastic body sponges. They are identified as Clean-a-Mals Novelty Sponges. The sponges are constructed of paxothene low density polyethylene resin material. The material is extruded in a mesh-like construction. The mesh is then gathered together with a small stuffed figure in the center. The shell fabric of the figure is composed of 25% cotton and 75% polyester. The stuffing is made of 100% polyester. The body sponges have a braided cord attached. Item #37045RAW is designed with a Penguin figure in the center of the sponge. Item #37046RAW is designed with a Bear figure in the center of the sponge and item #37046RAW is designed with an Angel figure in the center of the sponge.

Full text

NY E83825 July 21, 1999 CLA-2-39:RR:NC:SP:222 E83825 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Mr. Edward J. Murray Paris Presents Incorporated 3800 Swanson Court Gurnee, IL 60031 RE: The tariff classification of plastic body sponges from China. Dear Mr. Murray: In your letter dated June 21, 1999, you requested a tariff classification ruling. You have submitted three samples of the plastic body sponges. They are identified as Clean-a-Mals Novelty Sponges. The sponges are constructed of paxothene low density polyethylene resin material. The material is extruded in a mesh-like construction. The mesh is then gathered together with a small stuffed figure in the center. The shell fabric of the figure is composed of 25% cotton and 75% polyester. The stuffing is made of 100% polyester. The body sponges have a braided cord attached. Item #37045RAW is designed with a Penguin figure in the center of the sponge. Item #37046RAW is designed with a Bear figure in the center of the sponge and item #37046RAW is designed with an Angel figure in the center of the sponge. The applicable subheading for the three plastic body sponges 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 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →