The tariff classification of a loofah and cotton terry bath mitt from China

NY H80186 May 18, 2001 CLA-2-46:RR:NC:2:230 H80186 CATEGORY: Classification TARIFF NO.: 4602.10.8000 Mr. Charles Zhou Panalpina, Inc. 320 Shaw Road South San Francisco, CA 94080 RE: The tariff classification of a loofah and cotton terry bath mitt from China Dear Mr. Zhou: In your letter dated April 20, 2001, on behalf of Avalon Natural Cosmetics, you requested a tariff classification ruling. The ruling was requested on a loofah and cotton terry bath mitt. A sample of the product was submitted. It is a mitten shaped bathing glove without the thumb portion. It measures approximately 6” wide by 8” long. It consists of a compressed loofah pad on one side and a cotton terry cloth on the other side. The outer edge where the two parts come together is finished with a textile trim and the inside of both the loofah and the terry cloth is lined with a textile fabric. The product is a composite good composed of different materials. Composite goods consisting of different materials are classifiable according to the material which imparts the essential character of the product. The essential character of the loofah bath mitt with a cotton terry cloth on the other side is imparted by the loofah. The cotton terry cloth adds an additional feature to the loofah pad. However, the main feature of this product and the reason for purchasing it is the loofah. The applicable subheading for the loofah and cotton terry bath mitt will be 4602.10.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for articles of loofah. The rate of duty will be 2.3 percent ad valorem. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service. 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 Paul Garretto at 212-637-7009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division