The tariff classification of an extruded plastic mesh bath sponge from China

N260832 February 10, 2015 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Mr. David Prata OHL International At CVS Health Mail Code 1049 1 CVS Dr Woonsocket, RI 02895 RE: The tariff classification of an extruded plastic mesh bath sponge from China Dear Mr. Prata: In your letter dated December 24, 2014, you requested a tariff classification ruling. The submitted sample is identified as a Multi-Color Cleansing Bath Pouf, item number 995343. This item is a bath sponge that is composed of polyethylene (PE) plastic material that was originally extruded as a sheet, then uniformly separated throughout to form a mesh and rolled together in the form of an irregular shaped ball with a diameter of approximately 5”. Each sponge is of two different colors; pink and purple. A braided nylon cord is attached to facilitate hanging when not in use. As you requested, the sample will be returned to you. The applicable subheading for item number 995343 will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…hygienic or toilet articles, of plastics: other: other…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 gary.kalus@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division