The tariff classification of a plastic body sponge from China.
Issued September 2, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.90.5500
Headings: 3924
Product description
You have submitted a sample of a bath sponge that is identified as item number 240098. The white bath sponge is made of plastic material that is extruded in a mesh-like construction. The sponge measures approximately 8-1/2 inches in length. This sponge is attached to a clear plastic handle. The bath sponge has braided cords looped through holes of the handle to keep the sponge in place. The sponge is designed for use when bathing or taking a shower. The sample is returned as you requested.
CBP rationale
The applicable subheading for the bath sponge identified as item number 240098 will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles and toilet articles, of plastics.
Full text
NY J87817 September 2, 2003 CLA-2-39:RR:NC:SP:222 J87817 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Ms. Cheryl Santos CVS Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a plastic body sponge from China. Dear Ms. Santos: In your letter dated August 1, 2003, you requested a tariff classification ruling. You have submitted a sample of a bath sponge that is identified as item number 240098. The white bath sponge is made of plastic material that is extruded in a mesh-like construction. The sponge measures approximately 8-1/2 inches in length. This sponge is attached to a clear plastic handle. The bath sponge has braided cords looped through holes of the handle to keep the sponge in place. The sponge is designed for use when bathing or taking a shower. The sample is returned as you requested. The applicable subheading for the bath sponge identified as item number 240098 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
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 →