The tariff classification of a plastic body sponge from China.

NY F82783 March 10, 2000 CLA-2-39:RR:NC:SP:222 F82783 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Mr. Rodney Ralston Trans-Border Customs Service, Inc. P. O. Box 800 Champlain, NY 12919 RE: The tariff classification of a plastic body sponge from China. Dear Mr. Ralston: In your letter dated February 9, 2000, on behalf of your client Healthcote & Ivory, you requested a classification ruling. The submitted sample is a plastic body sponge identified as model “Denis”. The plastic material is extruded in a mesh-like construction. The mesh is then gathered together with a small stuffed figure in the center. The shell fabric of the figure is composed of 65% polyester and 55% cotton. The stuffing is made of 100% polyester. The body sponge has a braided cord attached. The sample is returned as you requested. The applicable subheading for the plastic body sponge will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for…other household articles and toilet articles, of plastics, other, other. The rate of duty will be 3.4 percent ad valorem. 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 Alice Masterson at 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division