CLA-2-46:S:N:N8:230 886811
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 or containers. Samples of the following were
submitted and will be retained for reference:
#1, "Lufa 6 Inch": a cut piece of natural loofah sponge measuring about
3 x 4 x 6 inches. It is used for bathing.
#2, "Lufa 16 Inch": a cut piece of natural loofah, similar to above, but
measuring about 3 x 4 x 16 inches.
#3, "Bath Brush": a piece of natural loofah sponge, similar to #1 in
size, with an attached, 10-inch-long, varnished wooden handle. The loofah
can be removed (unscrewed) from the handle if replacement is desired.
#4, "Decor Bath Brush": basically the same as #3, except that the handle
is painted with a design.
#5, "Bath Brush Refill": a piece of natural loofah sponge with a
threaded wooden dowel protruding from the center of one end. It is designed
to be used as a replacement "brush" for articles such as #3 and #4, whose
handles incorporate sockets which accommodate the dowel.
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