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

N266117 July 21, 2015 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Mr. David Prata OHL International 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 June 24, 2015, on behalf of CVS Pharmacy, you requested a tariff classification ruling. The submitted illustration depicts an item that is identified as a Sparkle Mesh Pouf 60-Piece Display, item 679899. This item is comprised of 60 individual extruded mesh bath sponges, each of which 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. The display unit itself is a plastic cylinder that measures approximately 36” in height by 8” in diameter and will be discarded when the 60 sponges are sold. The display unit will be classified with the sponges according to General Rule of Interpretation (GRI) 5(b). The applicable subheading for item 679899 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