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NY G80897

August 18, 2000

CLA-2-46:RR:NC:2:230 G80897


TARIFF NO.: 4602.10.8000

Ms. Maria Chan
Tochi Group & Company
Rm 1110, New Tech Plaza
34 Tai Yau Street
San Po Kong, Kowloon
Hong Kong

RE: The tariff classification of a loofah and cotton terry bath mitt from China

Dear Ms. Chan:

In your letter, which was received on August 9, 2000, you requested a tariff classification ruling.

The ruling was requested on a loofah and cotton terry bath mitt. A diagram was submitted. The oval shaped mitt measures approximately 21 cm long and 16.5 cm wide. One side of the mitt is made of cotton terry cloth backed with polyurethane foam. The other side of the mitt is made of natural loofah. The edges are trimmed with a strip of woven fabric. The mitt is used in the bath to exfoliate skin.

Articles made up of different components are classified according to the component which gives them their essential character. The essential character of the loofah and terry bath mitt is imparted by the loofah because of the more important role it plays in the functioning of the article.

The applicable subheading for the loofah and cotton terry bath mitt will be 4602.10.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for articles of loofah. The rate of duty will be 2.3 percent ad valorem.

Articles classifiable in subheading 4602.10.8000, HTSUSA, are not subject to quota or visa requirements.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.

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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