The tariff classification of plastic bath sponges from China.

NY F89449 July 27, 2000 CLA-2-39:RR:NC:SP:222 F89449 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Ms. Jodi A. Leafer Safety 1st, Inc. Canton Commerce Center 45 Dan Road Canton, MA 02021 RE: The tariff classification of plastic bath sponges from China. Dear Ms. Leafer: In your letter dated June 28, 2000, you requested a tariff classification ruling. The submitted sample is identified as item #94013. It is a Looney Tunes bath sponge made in the shape of the “Tweety Bird” cartoon character with a small sponge in the shape of a fish. Both bath sponges are composed of 100 percent polyurethane foam. The Tweety Bird shaped bath sponge measures 6-1/2 inches in height by 12 inches wide. The backside of the bath sponge is slip-resistant. It has a contoured design to make bathing babies easier on the counter or in the bathtub. This bath sponge is intended for use with babies from zero to 6 months. The fish-shaped bath sponge measures 5-1/2 inches wide by 5 inches in length. The sample is returned as you requested. The applicable subheading for the appliques 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