Base
C827481998-01-06New YorkClassification

The tariff classification of a soap holder/scrubber from Taiwan.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-06 · Updates monthly

Summary

The tariff classification of a soap holder/scrubber from Taiwan.

Ruling Text

NY C82748 January 6, 1998 CLA-2-63:RR:NC:TA:349 C82748 CATEGORY: Classification TARIFF NO.: 6302.93.2000 Mr. James Welton Eagle International, Ltd. P.O. Box 66226 Chicago, IL 60666-0226 RE: The tariff classification of a soap holder/scrubber from Taiwan. Dear Mr. Welton: In your letter dated December 8, 1997 you requested a classification ruling on behalf of Confirm International U.S.A., Corp. The instant sample is a soap holder/scrubber. One side of the scrubber is made from a non-woven polyethylene fabric. The other side is comprised of a plastic sponge and a polyester knit terry material. The edges are finished with a strip of woven fabric. A flap formed by the polyethylene side folds over and secures to the terry side by means of a hook and loop fastener. This flap covers a four inch opening on one side of the scrubber. A bar of soap may be inserted through the opening and secured with the flap. Located on a corner of the scrubber is a hang loop. This item is used during bathing an exfoliator. The applicable subheading for the bath sponges will be 6302.93.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other: of man-made fibers: other. The duty rate will be 10.7 percent ad valorem. The bath sponges fall within textile category designation 666. Based upon international textile trade agreements products of China 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, Robert B. Swierupski Director, National Commodity Specialist Division