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NY I83542

August 6, 2002

CLA-2-39:RR:NC:SP:222 I83542


TARIFF NO.: 3924.90.5500

Mr. Steve Lazar
Pinnacle Development, Inc.
21 Laurelton Trail
Flemington, NJ 08822-5504

RE: The tariff classification of plastic body sponges from Taiwan or China.

Dear Mr. Lazar:

In your letter dated July 2, 2002, you requested a classification ruling.

You have submitted two samples of mesh sponges used for bathing. The first item is a bath sponge made of plastic, extruded in a mesh-like construction with a braided cord attached. The braided cord allows the individual to hold the sponge while bathing. The second bath sponge, item number BA020325, is similar to sample number one. The difference is that it is covered with a woven polyester organza fabric.

Your letter of inquiry states that this classification request pertains to the bath sponge identified as item number BA020325. Even though this bath sponge is covered with textile material, in our opinion, the essential character is imparted by the extruded mesh-like construction of the plastic. Both sponges are used in the bath or shower. Bath sponges of this construction are not subject to quota requirements.

The applicable subheading for the textile covered plastic bath sponge will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides forother household articles and toilet articles, of plastics. The duty rate 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 Joan Mazzola at 646-733-3023.


Robert B. Swierupski

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