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January 7, 1999

CLA-2-39:RR:NC:SP:222 D85836


TARIFF NO.: 3924.90.5500

Ms. Helen Newell
Polardreams International, Ltd.
1948 Hwy. 1 North
Fairfield, IA 52556

RE: The tariff classification of two body sponges from China.

Dear Ms. Newell:

In your letter dated December 4, 1998, you requested a tariff classification ruling.

You have submitted two samples of plastic body sponges.

Sample A is a blue body sponge shaped like a pumpkin with a white rope. Sample B is a blue and white body sponge made with a twist. It has a rope attached at each end. Your letter of inquiry states that these body sponges will be imported in various colors. You also state the sponges will not be sold separately, but will be included in gift sets.

Both body sponges are made of plastic material PE (polyethylene) and EVA (ethylene vinyl acetate resin) which has been extruded in mesh form. Any plastic material, including nylon, if extruded as a mesh sheet or tube and not in filament form would be considered plastic.

Subheading 3924.90.5500 is not assigned a textile category designation. Items classified therein are not subject to quota and visa requirements.

The applicable subheading for both styles of body sponges will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for...other household articles...of plastics: other: other. The rate of duty will be 3.4 percent ad valorem.

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 Alice Masterson at 212-466-5892.


Robert B. Swierupski

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