The tariff classification of a plastic dishwashing sponge with handle from China

N030738 July 8, 2008 CLA-2-39:OT:RR:E:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Mr. Troy D Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a plastic dishwashing sponge with handle from China Dear Mr. Crago: In your letter dated June 12, 2008 you requested a tariff classification ruling. The submitted illustration depicts items identified as Sponge Brushes, Item Number A038CA01230. Each of these items consists of a plastic foam sponge head attached to a handle that is made of polypropylene (PP) plastic material. One entire sponge brush measures 10 inches in length. These items can be used to clean the interior surfaces of drinking glasses and other dishwashing items that have areas that are hard to reach. The applicable subheading for Item Number A038CA01230 will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastics: tableware and kitchenware: other. The rate of duty will be 3.4 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Gary Kalus at 646-733-3055. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division