CLA-2-39:RR:NC:SP:221 K84298
Mr. Jeremy Ross Page and Ms. Donna L. Bade
Sandler, Travis & Rosenberg, P.A.
200 West Madison Street, Suite 2670
Chicago, IL 60606
RE: The tariff classification of the “Mr. Clean Magic Eraser” from Germany.
Dear Mr. Page and Ms. Bade:
In your letter dated March 12, 2004, on behalf of Proctor & Gamble Manufacturing Company, you requested a tariff classification ruling.
Samples were provided with your letter. The Mr. Clean Magic Eraser is a sponge composed of cellular melamine plastic. It is meant for household use and is designed to clean with just water. The sponge does not have any added cleaning ingredients, nor does it have any abrasives. This product will be imported in various forms. Bulk blocks approximately 8 feet by 4 feet by 1.5 feet will be imported and later cut to usable size. Finished rectangular and non-rectangular sponges will also be imported. The sponges have an embossed Mr. Clean figure on the surface.
The applicable subheading for the bulk blocks and the rectangular sponges of cellular melamine will be 3921.19.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics: cellular: of other plastics. The rate of duty will be 6.5 percent ad valorem.
The applicable subheading for the non-rectangular sponges will be 3924.90.5500, HTS, which provides for other household articles of plastics: other, other. The rate of duty will be 3.4 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 646-733-3023.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division