N256318 N2 Ruling Active

The tariff classification of a bath sponge from China

Issued September 5, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6302.93.2000

Headings: 6302

Product description

The sample will be returned as requested. The submitted sample is referred to as CVS Item # 974711, exfoliating bath sponge. You note that it may also be referred to as a “body buffer.” It is comprised of a polyurethane foam sponge that is completely covered by a polyethylene non-woven fabric. It measures approximately 3.5 x 5 inches and is 1.5 inches thick. A braided cord hang loop is attached to the bath sponge. This item is used in the bathroom during bathing.

CBP rationale

The applicable subheading for the exfoliating bath sponge will be 6302.93.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: other: of man-made fibers: other.

Full text

N256318 September 5, 2014 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.93.2000 Mr. Brian G. Pearce CVS Pharmacy One CVS Drive Mailcode 1049 Woonsocket, RI 02895 RE: The tariff classification of a bath sponge from China Dear Mr. Pearce: In your letter dated August 12, 2014 you requested a tariff classification ruling. The sample will be returned as requested. The submitted sample is referred to as CVS Item # 974711, exfoliating bath sponge. You note that it may also be referred to as a “body buffer.” It is comprised of a polyurethane foam sponge that is completely covered by a polyethylene non-woven fabric. It measures approximately 3.5 x 5 inches and is 1.5 inches thick. A braided cord hang loop is attached to the bath sponge. This item is used in the bathroom during bathing. The applicable subheading for the exfoliating bath sponge will be 6302.93.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: other: of man-made fibers: other. The rate of duty will be 9.9 percent ad valorem. 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 John Hansen at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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