CLA-2-63:RR:NC:TA:349 H85595

Ms. Irene Kwok
CDP Asia Ltd.
c/o Mr. Zakir Ally
330 Madison Ave., Suite 1278
New York, NY 10017

RE: The tariff classification of a bath sponge from China

Dear Ms. Kwok:

In your letter dated September 7, 2001, received by this office on October 22, 2001, you requested a classification ruling.

The submitted sample is a heart-shaped bath sponge referred to as style number C-68504A. The pink sponge is comprised of a heart-shaped piece of plastic foam that is covered with textile. One side of the textile shell is made from 100 percent silk woven fabric and the other is made from 100 percent cotton woven terry fabric. The edges are finished with a strip of the silk fabric. That fabric is also used to create a hang loop.

The applicable subheading for the heart-shaped 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: of other textile materials: containing 85 percent or more by weight of silk or silk waste. The duty rate will be 3.5 percent ad valorem.

Presently, subheading 6302.99.1000, HTS, is not assigned a textile category designation and items classified therein are not subject to quota or visa requirements.

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 646-733-3043.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division