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NY E88802

October 29, 1999

CLA-2-46:RR:NC:SP:230 E88802


TARIFF NO.: 4602.10.8000

Ms. Irene Kwok
Concept 3 Ltd.
26/F., Tower A, Southmark
11 Yip Hing Street

RE: The tariff classification of loofah sponges from China.

Dear Ms. Kwok:

In your letter dated October 5, 1999, you requested a tariff classification ruling.

A sample identified as a “loofah sponge” (C3-49318) was submitted and will be retained for reference. It consists of an oval-shaped rubber or plastic foam sponge, about 6 inches long by 4 inches wide by 1¾ inches thick, completely covered by a compressed loofah pad on its face and by cotton terry cloth on its sides and back. The back also incorporates an affixed cotton terry loop under which the user’s hand may be inserted to facilitate employing the article as a body scrubber. The loofah surface will act as the functional element, i.e., in skin cleansing/massage. For tariff classification purposes, the loofah will thus be considered the component that imparts the essential character.

The applicable subheading for the “loofah sponge” will be 4602.10.8000, Harmonized Tariff Schedule of the United States (HTS), which provides, in pertinent part, for articles of loofah. The rate of duty will be 2.3%.

We note that the sample is not marked with its country of origin. When imported into the United States, each item will be required to be so marked (e.g., “Made in China”), legibly, in a conspicuous place, and in a manner sufficiently permanent to reach the ultimate purchaser or recipient.

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 Paul Garretto at 212-637-7009.


Robert B. Swierupski

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