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F85437 F8 Ruling Active

The tariff classification of a plastic body sponge from China.

Issued August 10, 2000 by U.S. Customs and Border Protection.

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F8 F85437 (August 10, 2000)

Tariff classification

HTS codes: 3924.90.5500

Headings: 3924

Product description

The submitted sample is a plastic body sponge. The 100 percent polyethylene material is extruded in a mesh-like construction. The mesh is then gathered together with a small stuffed animal figure in the center. The shell fabric of the figure is composed of terry cloth. The body sponge has a polyester rope attached to allow for hanging the item. The body sponge is not subject to any quota or visa requirements.

Full text

NY F85437 August 10, 2000 CLA-2-39:RR:NC:SP:222 F85437 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Ms. Maria Chan Tochi Group & Company RM 1110, New Tech Plaza 34 Tai Yau Street San Po Kong, HK RE: The tariff classification of a plastic body sponge from China. Dear Ms. Chan: In your letter dated March 23, 2000, you requested a classification ruling. The submitted sample is a plastic body sponge. The 100 percent polyethylene material is extruded in a mesh-like construction. The mesh is then gathered together with a small stuffed animal figure in the center. The shell fabric of the figure is composed of terry cloth. The body sponge has a polyester rope attached to allow for hanging the item. The body sponge is not subject to any quota or visa requirements. 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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