CLA-2-46:RR:TC:E15 C87864

David Bluestein

Drake-Bluestein, Inc.

8541 Thys Court

Sacramento, CA 95828

RE: The tariff classification of loofah body scrubbing pad from China.

Dear Mr. Bluestein:

In your letter dated May 12, 1998 you requested a tariff classification ruling.

A sample 5 inch natural loofah body scrubbing pad was submitted, which you will repackage and sell to U.S. retailers. The item itself is the natural, dried loofah sponge to be used as a personal care or bath product.

The applicable subheading for the 5 inch natural loofah body scrubbing pad , will be 4602.10.80000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of loofah. The rate of duty will be 2.3 percent ad valorem from China.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

C87864

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.

Sincerely,

William J. Luebkert

Port Director

Philadelphia Pa

REPLY TO: PORT DIRECTOR, PHILADELPHIA PA 19106

REPLY TO: PORT DIRECTOR, PHILADELPHIA PA 19106