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NY H83419




September 7, 2001

CLA-2-39:RR:NC:SP:222 H83419

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.5500; 4602.10.8000; 4202.92.4500

Mr. Ron Reuben
Danzas AEI Customs Brokerage Services
5510 West 102nd Street
Los Angeles, CA 90045

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

Dear Reuben:

In your letter dated July 6, 2001, on behalf of your client SKF Global, Inc., you requested a tariff classification ruling.

You have submitted several samples of bath sponges. Item number 567390020 is a 10 inch plastic sponge. The plastic material is extruded in a mesh-like construction. Eight mesh rings are looped together and fashioned as a rope. A braided cord is attached to each end of the mesh rope for holding while bathing. This green and white body sponge is packaged in netting material with a header card for retail sale.

Item number 567390022, is a round body sponge made of plastic material. The plastic is extruded in a mesh-like construction. This body sponge is attached to a 13-inch wooden handle. A braided cord is attached to the end of the wooden handle for the purpose of hanging when not in used. This sponge is packaged in netting material with a header card for retail sale. The plastic sponge imparts the essential character to this item.

Item number 567390046, is a round body sponge made of plastic material. The plastic is extruded in a mesh-like construction. The sponge has a braided cord attached to one end for holding while bathing. This body sponge is packaged in a clear plastic box for retail sale.

Item number 567390111 is identified as a “Sponge and Loofah Zipper Set”. The set consists of four different sponges packaged in a clear plastic zipper case with a header card for retail sale.

The first sponge is made of loofah. It is a round facial pad that measures 3 inches in diameter. The facial pad has a terry cloth cover on the back with an elastic strap holder.

The second sponge is made of loofah and measures 5 inches high by 2-1/2 inches in diameter. A braided cord is attached to one end of the sponge to allow for holding while bathing.

The third body sponge is fashioned in rope style (same as item number 567390020), that is made of plastic. The plastic is extruded in a mesh-like construction. The rope style sponge has eight mesh rings looped together with a braided cord on both ends to hold while bathing.

The fourth sponge is a round body sponge (same as item number 567390022), made of plastic. The plastic is extruded in a mesh-like construction and the sponge has a braided cord attached to one end for holding while bathing.

Your letter of inquiry states the importer believes that the four sponges packaged together in the clear zipper case for retail sale would be a set. In this instance the criteria is not met since the items in this package are designed to carry out different activities. Therefore, for tariff purposes, the combination package is not classifiable as a set, each item is classified individually.

Item number 567390107, identifies a round body sponge made of plastic material. The plastic is extruded in a mesh-like construction. The mesh is then gathered together with a small stuffed animal figure in the center. The shell fabric of the figure is composed of terry cloth. The body sponge has a braided cord attached to allow for holding while bathing. You state that the principal use of this sponge like all the rest is as a washing and bathing accessory.

The samples are returned as you requested.

The applicable subheading for the bath sponges identified as item numbers 567390020, 567390022, 567390046 and 567390107, 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 duty rate will be 3.4 percent ad valorem.

The applicable subheading for the loofah sponge and the loofah facial pad with the terry cloth cover on one side will be 4602.10.8000, HTS, which provides for articles of loofah. The duty rate will be 2.3 percent ad valorem.

The applicable subheading for the clear plastic zipper case will be 4202.92.4500, HTS, which provides for travel, sports and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20 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 Alice Masterson at 212-637-7090.

Sincerely,

Robert B. Swierupski
Director,

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