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NY 807481

March 21, 1995

CLA-2-39:S:N:N6:343 807481


TARIFF NO.: 3924.90.5500; 4016.99.0500

Mr. R. F. Gray
Arich Inc.
150 Central Park South, Suite 3210
New York, NY 10019

RE: The tariff classification of plastic bath sponges and gift pack with plastic sponges and bath gel from England.

Dear Mr. Gray:

In your letter dated February 27, 1995, you requested a tariff classification ruling.

You have submitted eight samples. They all belong to what you call the "Fill and Foam" product line. The "Fill and Foam" products have handles which double as reservoirs to dispense shower and bath gels. They are identified as follows:


01000 Invigorating Massage Sponge

01001 Soft Beauty Sponge

01002 Replacement Head for Invigorating Massage Sponge

01003 Replacement Head for Soft Beauty Sponge

01004 Aroma Therapy Gift Pack

01012 Anti Cellulite Body Toner

01013 Long Handled Soft Beauty Sponge

01014 Long Handled Replacement Head Soft Beauty Sponge

All of the products are composed entirely or almost entirely of plastic except the Anti Cellulite Body Toner, Code #01012, in which the massage pad is composed of natural vulcanized rubber. The Aroma Therapy gift pack contains the Soft Beauty Sponge, Invigorating Massage Sponge Replacement Head and two bottles of bath and shower gel. In the future please limit your requests to five items.

The gift pack is considered a set. The essential character of the set is imparted by the plastic sponges. The bath and shower gel included in the gift pack may, however be subject to regulations of the Food and Drug Administration (FDA). You can contact them at 5600 Fishers Lane, Rockville, MD 208571. Their telephone number is 202-443-3380.

The applicable subheading for the plastic sponges and the gift pack, code #s 01000, 01001, 01002, 01003, 01004, 01013, and 01014 will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics, other, other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the Anti Cellulite Body Toner with massage pad of natural vulcanized rubber, Code #01012, will be 4016.99.0500, HTS, which provides for other articles of vulcanized rubber, other than hard rubber, other, other, household articles not elsewhere specified or included. 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

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