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The tariff classification of Kiwi Select Express Shine Sponge from Spain
Issued March 4, 2004 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardR0 R00138 (March 4, 2004)
Tariff classification
HTS codes: 3405.10.0000
Headings: 3405
Product description
2-fl oz. (6.0mil) sponge impregnated with silicone oil and encased in a plastic applicator/ travel pack. The sponge applicator acts as a waxing agent when applied to leather.
CBP rationale
The applicable subheading for the Kiwi Select Express Shine Sponge will be 3405.10.0000, Harmonized Tariff Schedule of the United States, which provides for Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 3404: Polishes, creams and similar preparations for footwear or leather.
Full text
NY R00138 March 4, 2004 CLA-2-34:RR:NC:SP:236 R00138 CATEGORY: Classification TARIFF NO.: 3405.10.0000 Mr. John K. Greenlee John A. Steer Co. 20 South Second St. Philadelphia, PA 19106 RE: The tariff classification of Kiwi Select Express Shine Sponge from Spain Dear Mr. Greenlee: In your letter dated February 23, 2004, on behalf of your client, Sara Lee Household and Bodycare Division, you requested a tariff classification ruling. The sample submitted, Kiwi Select Express Shine Sponge consists of a 0.2-fl oz. (6.0mil) sponge impregnated with silicone oil and encased in a plastic applicator/ travel pack. The sponge applicator acts as a waxing agent when applied to leather. The applicable subheading for the Kiwi Select Express Shine Sponge will be 3405.10.0000, Harmonized Tariff Schedule of the United States, which provides for Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 3404: Polishes, creams and similar preparations for footwear or leather. The rate of duty will be Free. 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 Debra Wholey at 646-733-3034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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