CLA-2-39:S:N:N6:221 890092
Mr. Jim Brady
Hospital & Sports Supplies Limited
Unit 8, Jamestown Industrial Centre
Inchicore, Dublin 8, Ireland
RE: The tariff classification of soap impregnated sponges from
Ireland.
Dear Mr. Brady:
In your letter dated September 7, 1993, you requested a tariff
classification ruling.
The samples submitted with your letter are sponges made of cellular
polyurethane plastics, impregnated with a powdered cleansing preparation of
lathanol LAL. The sponges are in the form of rectangles, measuring
approximately 5 3/4 inches by 3 3/4 inches by 1 1/8 inches, which have been
rolled up and then packaged in a heat sealed plastic sleeve.
The applicable subheading for the sponges, when imported in the form of
squares or rectangles, will be 3921.13.5000, Harmonized Tariff Schedule of
the United States (HTS), which provides for other plates, sheets, film, foil
and strip, of plastics, cellular, of polyurethanes, other. The rate of duty
will be 4.2 percent ad valorem.
The applicable subheading for the sponges, if imported in shapes other
than squares or rectangles, will be 3926.90.9590, HTS, which provides for
other articles of plastics, other. The rate of duty will be 5.3 percent ad
valorem.
This merchandise may be subject to the regulations of the Food and Drug
Administration. You may contact them at 5600 Fishers Lane, Rockville,
Maryland 20857, telephone number (202) 443-3380.
This ruling is being issued under the provisions of Section 177 of the
Customs Regulations (19 C.F.R. 177).
Sincerely,
Jean F. Maguire
Area Director
New York Seaport