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NY 886680



June 17, 1993

CLA-2-46:S:N:N8:230 886680

CATEGORY: CLASSIFICATION

TARIFF NO.: 4602.10.5000

Mr. Marc Roy
Katouchka Lufa
230 Principale
St-Basile-Le-Grand
Quebec, CANADA J3N 1L7

RE: The tariff classification of loofah articles from Canada.

Dear Mr. Roy:

In your letter dated May 24, 1993, you requested a tariff classification ruling.

The essential part of all of the items in question appears to be derived from the dried, fibrous interior of the loofah gourd, cut to specific sizes for particular applications. All are individually packed for retail sale in sealed, printed plastic bags. Samples of the following were submitted and will be retained for reference:

#1c, "Face Care": a small (3-inch square) loofah sponge pad, about 3/8 inch thick, with nylon fabric binding. It is used for facial massage, make-up removal, etc.

#2c, "Face Care": same as above, but having a round shape (3- inch diameter).

#3c, "5 Inch Round": a larger version of 2c, but also featuring cotton terry fabric on one side, together with an elastic strap running across the diameter. It is used for bathing.

#4c, "All Purpose Lufa": a package of cut pieces of loofah of different sizes for various applications, such as scouring kitchen utensils, cleaning bathtubs, boat hulls or skis.

The applicable subheading for all of the above will be 4602.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of loofah. The rate of duty will be 3%.

Goods classifiable under subheading 4602.10.5000, HTS, which have originated in the territory of Canada, will be entitled to a free rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire

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