U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
3924.90.5500
$243.9M monthly imports
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Ruling Age
27 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-01 · Updates monthly
The tariff classification of bath sponges from China or Taiwan.
PD D82399 October 15,1998 CLA-2-39:NEW:TCB II:G19 D82399 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Mr. Edward J. Murray Paris Presents Incorporated 3800 Swanson Court Gurnee, IL 60031-1261 RE: The tariff classification of bath sponges from China or Taiwan. Dear Mr. Murray: In your letter dated September 8, 1998, you requested a tariff classification ruling. The samples submitted with your request for a binding ruling consist of five novelty polyurethane bath sponges, identified as: sample number 98-359 (kiwi, pineapple and strawberry) and sample number 98-372 (aqua and magenta). Each sponge measures approximately 6 inches across by 1 1/2 inches in thickness with a textile cord string loop attached. The applicable subheading for the bath sponges will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles...of plastics: other: other. The duty rate will be 3.4 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Kathleen M. Haage Area Director New York/Newark Area
Other CBP classification decisions referencing the same tariff code.