The tariff classification of loofah bath products from China

NY H81530 June 14, 2001 CLA-2-46:RR:NC:2:230 H81530 CATEGORY: Classification TARIFF NO.: 4602.10.8000 Mr. Ron Reuben Danzas AEI Technical Services 5510 West 102nd Street Los Angeles, CA 90045 RE: The tariff classification of loofah bath products from China Dear Mr. Reuben: In your letter dated May 22, 2001, on behalf of the importer, SKF Global Inc., you requested a tariff classification ruling. The ruling was requested on a line of bath products consisting of loofahs, sponges and brushes. A box of numerous samples was submitted and will be returned to you as you requested. Under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177), individual requests for rulings should be limited to five merchandise items of the same class or kind. This ruling is being issued for five assorted loofah bath products. You may wish to submit additional individual requests for rulings on the other products. The first loofah product (item # 567390073) is a loofah brush. It consists of a 5 inch long dried natural loofah sponge glued to a 14 inch long wooden handle with a textile hanging loop on the end. All of the loofah products are packed for retail sale in a nylon net bag with a header stapled on top containing the product code, the importer’s name and the country of origin . The second product (item # 567390074) is a round loofah sponge. It is a 5 inch long dried natural loofah sponge with a textile loop rope on one end. The third product (item # 567390075) is an oval shaped flat loofah sponge. The compressed loofah measures approximately 5 inches by 7 inches and is backed with a 1 inch thick foam sponge covered with cotton terry fabric. A cotton terry strap is attached to the back. The fourth product (item # 567390097) is a loofah mitt. It consists of a mitten shaped compressed loofah palm with a cotton terry mitten back and a cotton cuff. The fifth product (item # 567639098) is a set of two round loofah pads. The flat loofah pads are approximately 3 inches in diameter and are backed with cotton terry and an elastic strap. The essential character of all five loofah bath products is imparted by the loofah. The loofah is the most important functional part of the products. The applicable subheading for the five loofah bath products described above 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 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