The tariff classification of a natural loofah bath product from the Philippines.

PD A84143 June 24, 1996 CLA-2-46:S:N:N:E08 A84143 CATEGORY: Classification TARIFF NO.: 4602.10.8000 Dexter De Jesus Operations Geelode U.S.A. 8445 Colbath Ave. Panorama City, CA. 91405 RE: The tariff classification of a natural loofah bath product from the Philippines. Dear Vice President: In your letter dated May 20, 1996 you requested a tariff classification ruling. A sample was submitted which will be retained in this office for future reference. The product, a natural loofah bath product is a mitt type product with loofah on one side. The function of the product is to use as a total body scrub, the loofah assisting in removing dead skin from the body. The applicable subheading for the loofah mitt will be 4602.10.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for Articles of loofah, other than as enumerated. The rate of duty will be 2.3%. 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. Sincerely, David Ballard Port Director Champlain, NY