CLA-2-63:RR:NC:TA:349 G89399

Mr. Edward J. Murray
Paris Presents Incorporated
3800 Swanson Court
Gurnee, Illinois 60031

RE: The tariff classification of a bath sponge from China and Taiwan.

Dear Mr. Murray:

In your letter dated March 27, 2001 you requested a classification ruling.

You submitted samples of four bath sponges identified as Paris Presents #01-051 and vendor numbers WP-2908, 2909, 2910 and 2911. All of the items are comprised of a rectangular piece of solid polyurethane foam covered with textile. One side of the shell of item WP-2908 is made from cotton knit terry fabric and the other side is sisal woven terry fabric. Item WP-2909 is covered with a ramie knit fabric. One side of item WP-2910 is made from woven silk fabric the reverse side is made features a silk woven terry fabric. Item WP-2911 is covered with a cotton terry fabric. All four items measure approximately 1.5 x 5 inches and feature a rope handle on one end.

The applicable subheading for items WP-2908 and WP-2909 will be 6302.99.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other: of other textile materials: other. The duty rate will be 8.7 percent ad valorem.

The applicable subheading for item WP-2910 will be 6302.99.1000, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other: of other textile materials: containing 85 percent or more by weight of silk or silk waste. The duty rate will be 8.7 percent ad valorem.

The applicable subheading for item WP-2911 will be 6302.60.0030, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: toilet linen and kitchen linen, of terry toweling or similar terry fabrics, of cotton… other. The duty rate will be 9.5 percent ad valorem. Items WP-2908 and WP-2909 fall within textile category designation 899. Item WP-2911 falls within textile category designation 369. Based upon international textile trade agreements products of China and Taiwan are subject to quota and the requirement of a visa. Item WP-2911 from China and Taiwan is only subject to the requirement of a visa.

Presently, subheading 6302.99.1000, HTS, is not assigned a category designation and items classified therein are not subject to quota or visa requirements.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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 John Hansen at 212-637-7078.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division