CLA-2-39:S:N:N6:221 810115
Mr. Reginald J. White
Gold Hawk Enterprises, Inc.
7327 Authon Drive
Dallas, TX 75248
RE: The tariff classification of polyvinyl alcohol (PVA) sponge
products from Taiwan.
Dear Mr. White:
In your letter dated April 11, 1995, you requested a tariff
classification ruling.
Four samples were submitted with your letter. Two of the
samples have rounded edges; the other two samples are
rectangular. All are composed of PVA cellular plastic. The
sales literature states that the sponge products are suitable for
household, kitchen, auto, medical, boat, furniture and industrial
applications.
The applicable subheading for the rectangular sponge
products will be 3921.19.0000, Harmonized Tariff Schedule of the
United States (HTS), which provides for other plates, sheets,
film, foil and strip, of plastics, cellular, of other plastics.
The rate of duty will be 6.6 percent ad valorem.
The applicable subheading for the sponge products with
rounded edges will be 3924.90.5500, HTS, which provides for
tableware, kitchenware, other household articles and toilet
articles, of plastics, other. The rate of duty will be 3.4
percent 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