NY 886789 - The tariff classification of loofah articles from Canada. - United States International Trade Commision Rulings

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NY 886789

June 16, 1993

CLA-2-46:S:N:N8:230 886789

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:

#1b, "Glove, One Side Terry Towel": a mitt-like article consisting of a natural loofah sponge pad on one side and cotton terry fabric on the other, with nylon binding around the edge. This article, which measures approximately 6 x 7 1/2 inches, slips over the hand for use in bathing.

#2b, "Glove, Two Sides Lufa": similar to above, except that both exterior surfaces are loofah.

#3b, "Lufa Glove, With Thumb": similar to #2b, but shaped to encase the thumb separately from the other fingers.

#4b, "Lufa Glove, With Elastic Cuff": basically the same as #1b, with the addition of an elastic cuff.

#5b, "Lufa Strap": a "back strap" (back scrubber) measuring about 4 x 29 inches and having a ring-like plastic handle at each end. The middle section (about 12 inches long) is composed of a compressed loofah pad; a cotton terry strap covers the back of the loofah and extends about 8 1/2 inches on both ends of it.

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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