The tariff classification of Konjac Facial Puff from Korea

N095518 March 4, 2010 CLA-2-14:OT:RR:NC:2:235 CATEGORY: Classification TARIFF NO.: 1404.90.9090 Mr. W. Woo EverGain Holdings LLC 46-E Peninsula Center Suite 520 Rolling Hills Estates CA 90274 RE: The tariff classification of Konjac Facial Puff from Korea Dear Mr. Woo: In your letter dated February 19, 2010, you requested a tariff classification ruling. The product is described as a “Konjac Puff” on sample packaging. A sample, submitted with your letter, was examined and disposed of. It is described as a facial sponge made of fibers derived from 100 percent pure Konjac glucomannan fibers which are extracted from the root of the plant. The sponge is packaged in a small sealed plastic bag. The sponge has been soaked in an antibacterial solution of 2- Methyl-2H-Isothiazol-3-One. The solution only serves to keep the sponge free of bacteria and does not serve a purpose in the cleansing action of the sponge. There are no other chemicals or cleansers in the package. The sample is a small circular white sponge with a diameter of about 2 ¾ inches and a thickness of 1 ½ inches. When removed from the package, the sponge is noticeably moist since it has been soaked in the anti-bacterial solution prior to packaging. A small string forming a loop has been pushed through the sponge which can be used to hang the product to dry after use. The applicable subheading for this product will be 1404.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for “Vegetable products not elsewhere specified or included: Other: Other: Other.” The rate of duty will be free.      The importation of this merchandise may be subject to restrictions imposed by the United States Department of Agriculture and/or Food and Drug Administration. It is suggested you contact these agencies directly for further information. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Hodgkiss at (646) 733-3046. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division