NY 864649: The tariff classification of a loofah back scrubber fromTaiwan

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 864649
                                   July 2, 1991


CLA-2-46:S:N:N1:230 864649  

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 back scrubber from
Taiwan

Dear Ms. Hershman:

     In your letter dated June 24, 1991 you requested a tariff
classification ruling.         
     
     The ruling was requested on a back scrubber, your style
number BK 01910.  A sample was submitted which will be returned
to you as you requested.  The sample consists of a 31 inch long
and 3 inch wide back scrubber.  The middle 13 inches is composed
of a compressed loofah pad.  A cotton terry strap covers the back
of the loofah and extends about 9 inches on either side of it.  A
textile flower decoration with beads is sewn onto the cotton
terry side rendering that side incapable of use for scrubbing.  A
value breakdown submitted by you states that the value of the
loofah portion is almost one and one-half times the value of the
textile portions.  Based on the value breakdown and the evidence
that the loofah gives the article its function of scrubbing, the
essential character of this article is imparted by the loofah.

     The applicable subheading for the back scrubber 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