Base
D824041998-10-08New YorkClassification

The tariff classification of bath sponges from Taiwan and China.

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 2026-04-29 · Updates monthly

Summary

The tariff classification of bath sponges from Taiwan and China.

Ruling Text

NY D82404 October 8, 1998 CLA-2-63:RR:NC:TA:349 D82404 CATEGORY: Classification TARIFF NO.: 6302.93.1000 Mr. Edward J. Murray Paris Presents Incorporated 3800 Swanson Court Gurnee, Illinois 60031-1261 RE: The tariff classification of bath sponges from Taiwan and China. Dear Mr. Murray: In your letter dated September 10, 1998 you requested a classification ruling. The instant samples, referred to as Style 98-319, are bath sponges. The sponges are comprised of a solid piece of foam which is covered with knit terry fabric. The fabric is made from 100 percent polyester. The heart shaped sponges have a loop attached along one edge. One sponge is larger than the other and features an embroidered and appliqued heart design. The applicable subheading for the bath sponges will be 6302.93.1000, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other: of man-made fibers: pile or tufted construction. The rate of duty will be 6.7 percent ad valorem. The bath sponges fall within textile category designation 666. 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, Robert B. Swierupski Director, National Commodity Specialist Division