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NY L81396

December 22, 2004

CLA-2-39:RR:NC:SP:221 L81396


TARIFF NO.: 3924.90.5500

Mr. Troy D. Crago
Atico International USA, Inc.
501 South Andrews Avenue
Ft. Lauderdale, FL 33301

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

Dear Mr. Crago:

In your letter dated November 29, 2004, you requested a tariff classification ruling.

You have submitted two samples of bath sponges. The first sample is identified as item number W008DA08056, a floral shaped sponge. The second sample is identified as item number W008DA08057, a pumpkin shaped sponge.

Both styles of bath sponges are made of plastic material that is extruded in a mesh-like construction. The sponges are attached to clear pink colored ā€œSā€ shaped plastic handles. The handles are fashioned at the end with soft plastic for gripping. The sponges with handles measure approximately 14 inches in length. Each bath sponge has a braided cord looped through holes of the handle. The sponges are designed for use when bathing or taking a shower.

The samples are returned as you requested.

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


Robert B. Swierupski

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