The tariff classification of a plastic sponge from China.
Issued May 3, 2019 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.90.5650
Headings: 3924
Product description
You submitted a sample identified as the B360 Cleansing Bath Sponge, CVS item # 126591, which consists of a predominantly polyurethane foam sponge, with a thin layer of textured nylon adhered to one side with an eco-friendly glue. The oval sponge has an easy-to-grip flared shape and measures approximately 4.5” in length by 2.5” across in the center, 3” across at the wider ends and 1.5” in thickness. Your sample will be returned as requested. You suggest this item would be correctly classified in 6302.93.2000, however this office does not agree. The sponge is not considered to be "toilet linen" of heading 6302. The instant sponge is not completely covered in fabric. The instant sponge is uncovered and composed predominantly of polyurethane foam.
CBP rationale
The applicable subheading for the B360 Cleansing Bath Sponge, CVS item # 126591 will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “…other household articles and hygienic or toilet articles, of plastics: other: other…other.
Full text
N303882 May 3, 2019 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Mr. Joseph J. Kenny Geodis USA Inc. One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a plastic sponge from China. Dear Mr. Kenny: In your letter dated April 10, 2019, you requested a tariff classification ruling, on behalf of your client, CVS Pharmacy, Inc. You submitted a sample identified as the B360 Cleansing Bath Sponge, CVS item # 126591, which consists of a predominantly polyurethane foam sponge, with a thin layer of textured nylon adhered to one side with an eco-friendly glue. The oval sponge has an easy-to-grip flared shape and measures approximately 4.5” in length by 2.5” across in the center, 3” across at the wider ends and 1.5” in thickness. Your sample will be returned as requested. You suggest this item would be correctly classified in 6302.93.2000, however this office does not agree. The sponge is not considered to be "toilet linen" of heading 6302. The instant sponge is not completely covered in fabric. The instant sponge is uncovered and composed predominantly of polyurethane foam. The applicable subheading for the B360 Cleansing Bath Sponge, CVS item # 126591 will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “…other household articles and hygienic or toilet articles, of plastics: other: other…other.” The rate of duty will be 3.4 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 the World Wide Web at https://hts.usitc.gov/current. 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 Sandra Carlson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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