The tariff classification of a plastic body sponge from China.

NY F86630 May 17, 2000 CLA-2-39:RR:NC:SP:222 F86630 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Ms. Alice Liu Atico International USA, Inc. P. O. Box 14368 Ft. Lauderdale, FL 33302 RE: The tariff classification of a plastic body sponge from China. Dear Ms. Liu: In your letter dated April 28, 2000, you requested a tariff classification ruling. The submitted sample is identified as item #C08D0100, a Bath Mesh Strap. The plastic material is extruded in a mesh-like construction. The mesh is then gathered together and looped in a fashion creating a strap with the body of a small stuffed animal figure attached to each end. The shell fabric of the stuffed animal figure is made of terry cloth. The mesh strap also has a braided cord attached to each end for holding while bathing. Your letter of inquiry states that this article will be imported in three assorted styles, a dog, a bear and a horse. 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