CLA-2-39:RR:NC:SP:221 K84821
Ms. Debra Froehlich
Tiger Accessory Group
550 Barclay Blvd.
Lincolnshire, IL 60069
RE: The tariff classification of the “Kwik-Dry” sponge cloth from South Africa.
Dear Ms. Froehlich:
In your letter dated April 9, 2004, you requested a tariff classification ruling.
A sample was provided with your letter. The Kwik-Dry sponge cloth, item 6700, is composed of a textile fabric coated on both sides with a thick and visible layer of cellular polyvinyl alcohol (PVA) plastic. The cloth measures approximately 3 square feet and has rounded corners. The sponge cloth is marketed for use in the home, automobile, boat or campsite. As you requested, the sample will be returned.
The applicable subheading for the Kwik-Dry sponge cloth 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.
Articles classifiable under subheading 3924.90.5500, HTS, which are products of South Africa may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".
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 Joan Mazzola at 646-733-3023.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division