The tariff classification of plastic sponges from Germany.
Issued June 26, 2001 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.90.5500
Headings: 3924
Product description
The submitted samples are identified as sponges. The sponges will be imported in two forms. One will have a surface treated with viscose and the other will be plain, having no viscose. The plain sponge, no viscose treatment, is composed of 30 percent polyurethane foam and 70 percent polyurethane coating. You also indicate that these sponges contain no abrasives. They are designed with two rounded corners and two square corners. They can be used in the home to clean non-stick cookware, countertops, bathtubs and sinks. Your letter states that the second type of sponge, (the Scrunge product), is composed of 25 percent viscose, 15 percent adhesive, 50 percent polyurethane coating and 15 percent foam. The polyurethane (PU) coating which is glued on is composed of 90 percent PU binder and 10 percent PU granulate.
Full text
NY H81303 June 26, 2001 CLA-2-39:RR:NC:SP:222 H81303 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Mr. William J. Martson Davies, Turner & Co. 755 North Route 83, Suite 221 Bensenville, IL 60106 RE: The tariff classification of plastic sponges from Germany. Dear Mr. Martson: In your letter dated May 11, 2001, you requested a tariff classification ruling. The submitted samples are identified as sponges. The sponges will be imported in two forms. One will have a surface treated with viscose and the other will be plain, having no viscose. The plain sponge, no viscose treatment, is composed of 30 percent polyurethane foam and 70 percent polyurethane coating. You also indicate that these sponges contain no abrasives. They are designed with two rounded corners and two square corners. They can be used in the home to clean non-stick cookware, countertops, bathtubs and sinks. Your letter states that the second type of sponge, (the Scrunge product), is composed of 25 percent viscose, 15 percent adhesive, 50 percent polyurethane coating and 15 percent foam. The polyurethane (PU) coating which is glued on is composed of 90 percent PU binder and 10 percent PU granulate. The applicable subheading for the plastic sponges (with viscose and without viscose), 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
More rulings on the same tariff codes
Tariff classification of flocked foam plastic blanket
The tariff classification of a scrapbook, a photo album, a note pad and a tote bag from China
The tariff classification of a plastic mirror kit from China.
The tariff classification of a plastic planter from China.
The tariff classification of photo albums from China
The tariff classification of plastic bedpans from China
The tariff classification of a Skrek® Toy Fishing Bobber and Utility Box from China
The tariff classification of foam plastic memo boards and foam plastic craft shapes from China.
The tariff classification of a drying cloth from China
The tariff classification of a plastic tubular pillow bag from China.
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 →