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NY 810115

May 9, 1995

CLA-2-39:S:N:N6:221 810115


TARIFF NO.: 3921.19.0000; 3924.90.5500

Mr. Reginald J. White
Gold Hawk Enterprises, Inc.
7327 Authon Drive
Dallas, TX 75248

RE: The tariff classification of polyvinyl alcohol (PVA) sponge products from Taiwan.

Dear Mr. White:

In your letter dated April 11, 1995, you requested a tariff classification ruling.

Four samples were submitted with your letter. Two of the samples have rounded edges; the other two samples are rectangular. All are composed of PVA cellular plastic. The sales literature states that the sponge products are suitable for household, kitchen, auto, medical, boat, furniture and industrial applications.

The applicable subheading for the rectangular sponge products will be 3921.19.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, cellular, of other plastics. The rate of duty will be 6.6 percent ad valorem.

The applicable subheading for the sponge products with rounded edges will be 3924.90.5500, HTS, which provides for tableware, kitchenware, other household articles and toilet articles, of plastics, other. The rate of duty will be 3.4 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director
New York Seaport

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