The tariff classification of a bath sponges from China and Taiwan.

NY C81620 November 13, 1997 CLA-2-63:RR:NC:TA:349 C81620 CATEGORY: Classification TARIFF NO.: 6302.60.0030 Mr. Edward J. Murray Paris Presents 3800 Swanson Court Gurnee, Illinois 60031-1261 RE: The tariff classification of a bath sponges from China and Taiwan. Dear Mr. Murray: In your letter dated October 23, 1997 you requested a classification ruling. You submitted samples of oval shaped bath sponges, identified in your letter as item numbers 7292RAW and 7295RAW. Both items are comprised of a polyurethane foam sponge which is covered entirely with terry knit fabric. The terry knit fabric is composed of 80 percent cotton and 20 percent polyester. The edges are finished with a piece of woven fabric. The bath sponges measure approximately 3-3/4 x 6-1/4 inches. Sewn to the back portion of the sponges is an elastic strap used for the insertion of a hand. The front portion is embroidered with a leaf design. These items are used in bathroom while bathing. The applicable subheading for the bath sponges will be 6302.60.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: toilet linen and kitchen linen, of terry toweling or similar terry fabrics, of cotton... towels: other. The duty rate will be 9.9 percent ad valorem. The bath mitts fall within textile category designation 369. Based upon international textile trade agreements products of China and Taiwan are subject to quota and the requirement of a visa. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. 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 John Hansen at 212-466-5854. Sincerely, Paul K. Schwartz Chief, Textiles & Apparel Branch National Commodity Specialist Division