E85220 E8 Ruling Active

The tariff classification of a plastic animal-head body sponge from China, Hong Kong and Taiwan.

Issued August 12, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5500

Headings: 3924

Product description

The submitted sample is a plastic body sponge. It is composed of approximately 55% polyester fiber filling, approximately 40% polyethylene plastic mesh, approximately 4% terry knit fabric and approximately 1% polyester cord. The plastic material is extruded in a mesh-like construction. The mesh is then gathered together with a small stuffed figure in the center. The stuffing is made of 100% polyester. The body sponge has a braided cord attached. This article is designed with a panda figure in the center of the sponge.

Full text

NY E85220 August 12, 1999 CLA-2-39:RR:NC:SP:222 E85220 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Mr. David Bluestein Drake-Bluestein, Inc. 8541 Thys Court Sacramento, CA 95828 RE: The tariff classification of a plastic animal-head body sponge from China, Hong Kong and Taiwan. Dear Mr. Bluestein: In your letter dated July 20, 1999, you requested a classification ruling. The submitted sample is a plastic body sponge. It is composed of approximately 55% polyester fiber filling, approximately 40% polyethylene plastic mesh, approximately 4% terry knit fabric and approximately 1% polyester cord. The plastic material is extruded in a mesh-like construction. The mesh is then gathered together with a small stuffed figure in the center. The stuffing is made of 100% polyester. The body sponge has a braided cord attached. This article is designed with a panda figure in the center of the sponge. The applicable subheading for the plastic body 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 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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