CLA-2-63:RR:NC:TA:349 G84603

Mr. Edward J. Murray
Paris Presents Incorporated
P.O. Box 9000
Gurnee, IL 60031-9000

RE: The tariff classification of a bath sponge from Taiwan or China

Dear Mr. Murray:

In your letter dated November 17, 2000 you requested a classification ruling.

The submitted sample, referred to as PPI sample number 00-480, is a bath sponge. The bath sponge is composed of an outer fabric shell covering a block of polyurethane plastic foam. Half of the shell is made from a 100 percent silk terry fabric and the other half is made from a 100 percent silk flat woven fabric. The bath sponge measures approximately 3.5 x 5.5 and 2 inches in thickness. A fabric hang loop is sewn to one end.

The applicable subheading for the silk bath sponge will be 6302.99.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other: of other textile materials: containing 85 percent or more by weight of silk or silk waste. The duty rate will be 3.8 percent ad valorem. The rate of duty for 2001 will be 3.5 percent ad valorem.

The above subheading is not assigned a textile category designation and items falling therein are not subject to quota or visa restrictions.

Textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.GOV. In addition, textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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 John Hansen at 212-637-7078.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division