U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
1404.90.0000
$10.8M monthly imports
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Court Cases
2 cases
CIT & Federal Circuit
Ruling Age
28 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-06 · Updates monthly
The tariff classification of a vegetable fiber sponge from Japan
NY B88775 September 3, 1997 CLA-2-14:RR:NC:2:228 B88775 CATEGORY: Classification TARIFF NO.: 1404.90.0000 Mr. Patrick Kiyama Yamato Customs Brokers 5500 W. Rosecrans Ave. Hawthorne, CA 90250-6643 RE: The tariff classification of a vegetable fiber sponge from Japan Dear Mr. Moretti: In your letter dated August 14, 1997, on behalf of Vegeta-Gels, Inc., San Diego, CA, you requested a tariff classification ruling. A sample, submitted with your letter, was examined and disposed of. "Tsuya-no-Tama" is described as a facial sponge made of fibers from the tubers of the plant Amorphophallus konjac. The sample is a dry, rigid, white-colored article, rectangular in shape with rounded corners, and measures three inches long, two inches wide, and one inch thick. A small hole has been bored through the sponge, through which a thin string was inserted and tied, forming a loop that may be used to hang the product to dry after use. The applicable subheading for this product will be 1404.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for vegetable products not elsewhere specified or included...other. The rate of duty will be free. The importation of this merchandise may be subject to restrictions imposed by the United States Department of Agriculture and/or Food and Drug Administration. It is suggested you contact these agencies directly for further information. 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 Stanley Hopard at 212-466-5760. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division