The tariff classification of novelty loofah pads from China.

NY I80733 April 25, 2002 CLA-2-46:RR:NC:SP:230 I80733 CATEGORY: Classification TARIFF NO.: 4602.10.8000 Mr. Robert J. Leo Meeks & Sheppard 330 Madison Ave. (39th Fl.) New York, NY 10017 RE: The tariff classification of novelty loofah pads from China. Dear Mr. Leo: In your letter dated April 11, 2002, you requested a tariff classification ruling on behalf of Ginsey Industries, Inc. (Bellmawr, NJ). Three samples, identified respectively as “Bayberry Frog Loofah,” “Fish Loofah” and “David Duck Loofah,” were submitted and are being returned to you as requested. One side of each consists of a compressed, oval-shaped loofah pad, 6 inches in maximum diameter. The opposite side is colored cotton terry cloth, ornamented with small fabric patches and appendages so as to resemble the named animal. Although the terry has a raised (convex) appearance due to the presence of some polyester fiber filling beneath it, this does not render the “animal” a full-figured, three-dimensional representation. You argue that these products should be classified as stuffed toys in subheading 9503.41.00, Harmonized Tariff Schedule of the United States (HTS), and cite two prior rulings in support of your position. However, we find that the rulings you cite are not relevant because they dealt with articles substantially different in physical characteristics from the current merchandise. The subject goods are functional bath accessories used primarily for scrubbing or massaging the skin. Their decorative animal motifs provide their funny or whimsical appearance but do not make them playthings for tariff purposes. The loofah portion imparts the essential character of each product. It is the most important functional part of the items. Accordingly, the applicable subheading for the three styles of loofah will be 4602.10.8000, HTS, which provides for articles of loofah. The rate of duty will be 2.3%.  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 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division