CLA-2-39:RR:NC:SP:221 G83915

Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of cellulose sponges (Item #8012/4) from Italy.

Dear Mr. Hoffacker:

In your letter dated November 1, 2000, on behalf of Consolidated Stores, Inc, you requested a tariff classification ruling.

A sample was provided with your letter. The sponges are rectangular and composed of foamed regenerated cellulose. As you requested, the sample is being returned.

The applicable subheading for the sponges will be 3921.14.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, cellular, of regenerated cellulose. The rate of duty will be 6.5 percent ad valorem.

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 Joan Mazzola at 212-637-7034.


Robert B. Swierupski
National Commodity
Specialist Division