CLA-2-96:S:N:N8:344 803042

Mr. Jamie Parker
P.O. Box 14018
Gainesville, FL 32604

RE: The tariff classification of cosmetic rubber sponge applicators from Korea. Dear Mr. Parker:

In your letter dated October 3, 1994, you requested a tariff classification ruling.

The submitted sample is a latex rubber sponge cut into eight wedge shaped pieces and packaged in a polybag. The sponges are used for applying foundation makeup onto the face.

The applicable subheading for the rubber sponge applicators will be 9616.20.0000, Harmonized Tariff Schedule of United States (HTS), which provides for Power puffs and pads for the application of cosmetics or toilet preparations. The rate of duty will be 8.5% ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Sincerely,

Jean F. Maguire
Area Director
New York Seaport