The tariff classification of a loofah pad with a plastic tray and pouch from China

NY G87368 March 7, 2001 CLA-2-46:RR:NC:2:230 G87368 CATEGORY: Classification TARIFF NO.: 4602.10.8000; 3923.90.0080; 4202.92.4500 Mr. Kevin Krich Claretronics Inc. 111 Pavonia Ave., Suite 340 Jersey City, NJ 07310 RE: The tariff classification of a loofah pad with a plastic tray and pouch from China Dear Mr. Krich: In your letter dated February 13, 2001 you requested a tariff classification ruling. The ruling was requested on a loofah pad packed inside a plastic pouch with a plastic vacuum form tray. Samples of the “Loofah Pad with Tray and Pouch,” designated your style # P000809, were submitted. The loofah pad is an oval shaped compressed loofah sponge approximately 5” long by 4” wide by ¼” thick. It is backed with textile fabric and has a textile fabric border trim on the front. It also has an elastic strap attached to the back. The loofah pad is placed inside a clear polyvinyl chloride (PVC) pouch measuring approximately 12” wide by 7” long by 1-1/2” deep. The pouch is zippered at the top. The zippered PVC pouch is a toiletry bag. Included with the loofah pad and also placed inside the pouch is a clear PVC vacuum form tray measuring approximately 10-1/2” wide by 5-1/2” long by 1” deep. The tray has recessed molded tube, bottle and other shapes to fit five cosmetic or bath products. The tray is not fitted to hold the imported loofah pad. The loofah pad is placed loosely behind the tray in the pouch. You state that you will be supplying these products for your customer in the United States who will pack U.S. made cosmetics in the vacuum form tray. The cosmetics will be added to the loofah pad in the pouch after importation. The three products designated as your style # P000809 are classifiable separately. The sturdy PVC pouch is a toiletry bag intended to hold various other articles besides the loofah pad. The vacuum form tray is packing material fitted to hold articles other than the imported loofah pad. The applicable subheading for the loofah pad will be 4602.10.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for articles of loofah. The rate of duty will be 2.3 percent ad valorem. The applicable subheading for the zippered PVC pouch will be 4202.92.4500, HTSUSA, which provides for toiletry bags, with an outer surface of sheeting of plastic; travel, sports and similar bags, other. The rate of duty will be 20 percent ad valorem. The applicable subheading for the PVC vacuum form tray will be 3923.90.0080, HTSUSA, which provides for articles for the conveyance or packing of goods, of plastics, other. The rate of duty will be 3 percent ad valorem. We note that the loofah pad sample was not marked with the country of origin. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304) requires that unless excepted, every article of foreign origin (or its container) imported into the United States shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the United States the English name of the country of origin of the article. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service. 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 Paul Garretto at 212-637-7009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division