The tariff classification of plastic body sponges from China.
Issued January 28, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.90.5500
Headings: 3924
Product description
You have submitted several samples of bath sponges. Item number 567390020 is a 10-inch plastic sponge. The plastic material is extruded in a mesh-like construction. Eight mesh rings are looped together and fashioned as a rope. A braided cord is attached to each end of the mesh rope for holding while bathing. This purple and white body sponge is packaged in netting material with a header card for retail sale. Item number 567390022 is a round body sponge made of plastic material. The plastic is extruded in a mesh-like construction. This body sponge is attached to a 13-inch wooden handle. A braided cord is attached to the end of the wooden handle for the purpose of hanging when not in use. This sponge is packaged in netting material with a header card for retail sale. The plastic sponge imparts the essential character to this item. Item number 567390046 is a round body sponge made of plastic material. The plastic is extruded in a mesh-like construction. The sponge has a braided cord attached to one end for holding while bathing. This body sponge is packaged in a clear plastic box for retail sale. Item number 567390021 is a round body sponge made of plastic material. The plastic is extruded in a mesh-like construction. The sponge has a braided cord attached to one end for holding while bathing. This body sponge is packaged in netting material for retail sale. Item number 567390107 is a round body sponge made of plastic material. The plastic 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 braided cord attached to allow for holding while bathing.
CBP rationale
while bathing. This body sponge is packaged in a clear plastic box for retail sale. Item number 567390021 is a round body sponge made of plastic material. The plastic is extruded in a mesh-like construction. The sponge has a braided cord attached to one end for holding while bathing. This body sponge is packaged in netting material for retail sale. Item number 567390107 is a round body sponge made of plastic material. The plastic 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 braided cord attached to allow for holding while bathing. You state that the sponges are principally used as washing and bathing accessories. The samples are returned as you requested. We are unable to render a classification at the present time on item number 567390107. The classification of a bath sponge with an animal figure in the center is an issue currently being reviewed by Customs Headquarters. The applicable subheading for the bath sponges identified as item numbers 567390020, 567390022, 567390046 and 567390021, will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles and toilet articles, of plastics. The duty rate will be 3.4 percent ad valorem.
Full text
NY H87115 January 28, 2002 CLA-2-39:RR:NC:SP:222 H87115 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Mr. Ron Reuben Danzas AEI Customs Brokerage Services 5510 West 102nd Street Los Angeles, CA 90045 RE: The tariff classification of plastic body sponges from China. Dear Mr. Reuben: In your letter dated January 3, 2002, on behalf of your client SKF Global, Inc., you requested a tariff classification ruling. You have submitted several samples of bath sponges. Item number 567390020 is a 10-inch plastic sponge. The plastic material is extruded in a mesh-like construction. Eight mesh rings are looped together and fashioned as a rope. A braided cord is attached to each end of the mesh rope for holding while bathing. This purple and white body sponge is packaged in netting material with a header card for retail sale. Item number 567390022 is a round body sponge made of plastic material. The plastic is extruded in a mesh-like construction. This body sponge is attached to a 13-inch wooden handle. A braided cord is attached to the end of the wooden handle for the purpose of hanging when not in use. This sponge is packaged in netting material with a header card for retail sale. The plastic sponge imparts the essential character to this item. Item number 567390046 is a round body sponge made of plastic material. The plastic is extruded in a mesh-like construction. The sponge has a braided cord attached to one end for holding while bathing. This body sponge is packaged in a clear plastic box for retail sale. Item number 567390021 is a round body sponge made of plastic material. The plastic is extruded in a mesh-like construction. The sponge has a braided cord attached to one end for holding while bathing. This body sponge is packaged in netting material for retail sale. Item number 567390107 is a round body sponge made of plastic material. The plastic 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 braided cord attached to allow for holding while bathing. You state that the sponges are principally used as washing and bathing accessories. The samples are returned as you requested. We are unable to render a classification at the present time on item number 567390107. The classification of a bath sponge with an animal figure in the center is an issue currently being reviewed by Customs Headquarters. The applicable subheading for the bath sponges identified as item numbers 567390020, 567390022, 567390046 and 567390021, will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles and toilet articles, of plastics. The duty rate 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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