CLA-2-46:S:N:N8:230 886680
Mr. Marc Roy
Katouchka Lufa
230 Principale
St-Basile-Le-Grand
Quebec, CANADA J3N 1L7
RE: The tariff classification of loofah articles from Canada.
Dear Mr. Roy:
In your letter dated May 24, 1993, you requested a tariff
classification ruling.
The essential part of all of the items in question appears to be derived
from the dried, fibrous interior of the loofah gourd, cut to specific sizes
for particular applications. All are individually packed for retail sale in
sealed, printed plastic bags. Samples of the following were submitted and
will be retained for reference:
#1c, "Face Care": a small (3-inch square) loofah sponge pad, about 3/8
inch thick, with nylon fabric binding. It is used for facial massage, make-
up removal, etc.
#2c, "Face Care": same as above, but having a round shape (3-inch
diameter).
#3c, "5 Inch Round": a larger version of 2c, but also featuring cotton
terry fabric on one side, together with an elastic strap running across the
diameter. It is used for bathing.
#4c, "All Purpose Lufa": a package of cut pieces of loofah of different
sizes for various applications, such as scouring kitchen utensils, cleaning
bathtubs, boat hulls or skis.
The applicable subheading for all of the above will be 4602.10.5000,
Harmonized Tariff Schedule of the United States (HTS), which provides for
articles of loofah. The rate of duty will be 3%.
Goods classifiable under subheading 4602.10.5000, HTS, which have
originated in the territory of Canada, will be entitled to a free rate of
duty under the United States-Canada Free Trade Agreement (FTA) upon
compliance with all applicable regulations.
This ruling is being issued under the provisions of Section 177 of the
Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents
filed at the time this merchandise is imported. If the documents have been
filed without a copy, this ruling should be brought to the attention of the
Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport