NY 864648: The tariff classification of a loofah pad from Taiwan

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                   NY 864648
                                   July 2, 1991



CLA-2-46:S:N:N1:230 864648  

CATEGORY:  Classification

TARIFF NO.: 4602.10.5000

Ms. Karen L. Hershman
CINZIA - Div. of Fashion Dynamics Corp.
100 School Street
Bergenfield, NJ  07621

RE:  The tariff classification of a loofah pad from Taiwan

Dear Ms. Hershman:

     In your letter dated June 24, 1991 you requested a tariff
classification ruling.         
     
     The ruling was requested on a loofah mitt.  A sample of
style number    LF 00910 was submitted.  It will be returned to
you as you requested.  The sample consists of a heart-shaped
compressed loofah pad which is covered on one side with terry
cloth.  An elastic strap with a flower and bead decoration is
attached to the terry cloth side.   A value breakdown submitted
by you states that the value of the loofah portion is almost
double the value of the textile portions combined.  The loofah
pad is sold as  a personal skin care product.  The loofah portion
is used to remove dead skin flakes.  The essential character of
the loofah pad is imparted by the loofah which gives the article
its function.

     The applicable subheading for the loofah pad 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 percent ad valorem.   

     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