CLA-2-39:RR:NC:TP:343 817102

Mr. Dennis Heck
Tower Group International, Inc.
2400 Marine Avenue
Redondo Beach CA, 90278-1103

RE: The tariff classification of a Wash Wizard sponge from China.

Dear Mr. Heck:

In your letter dated November 29, 1995, on behalf of Auto Shade, you requested a tariff classification ruling.

You have submitted a sample of an item you call the Wash Wizard 9000CL. It consists of a polyester foam sponge with an attached ABS plastic handle /soap dispenser and a rubber walled reservoir. The ABS handle has a removable screw-type plug to allow one to fill the sponge/dispenser with detergent or cleaning agent. The sponge is basically rectangular but it has rounded corners and a hole in the middle with a diagonal cut to dispense and disperse the soap from the reservoir onto the surface to be cleaned.

The sponge is designed and marketed for washing and cleaning use around the house, garage, and automobile.

The applicable subheading for the Wash Wizard 9000CL will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics, other, other. The rate of duty will be 3.4 percent ad valorem. The general rate of duty applicable to subheading 3924.90.5500, HTS, remains 3.4 percent ad valorem in 1996.

This ruling is being issued under the provisions of Section 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 timethimerchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Theodore Rauch at 212-466-5892.

Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division