The Product
- A round scrub sponge made mainly of polyether plastic combined with a toluene diisocyanate (TDI) based polymer plastic.
- Made for household cleaning.
- It has a hole in its center and is blue on top and yellow on the bottom.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Plastic scrub sponge, part number SP-001 | HTS 3924.90.5650 | Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Other. Other. |
Explanation
Heading 3924 names tableware, kitchenware, other household articles and hygienic or toilet articles of plastics, and CBP placed the sponge on the line for other articles under that heading. The sponge is made of polyether plastic combined with a TDI-based polymer plastic, and it is intended for household cleaning. CBP rejected the 10-digit number the requester proposed because that number doesn't exist in the schedule.
The letter also notes. CBP also ruled on country of origin: the sponge's origin is the country where the raw materials are mixed, polymerized and foamed, because that processing turns them into a new article with a new name, character and use. The sponge is sliced, die-cut and packed in a second country afterward; CBP's finding rests on the earlier processing.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a scrub sponge made of plastic?
- Is it made for household cleaning?
A no to any of them can mean a different code. A licensed broker can classify your product.
The code today
| HTS code | In today's schedule | Where it sits | Today's duty |
|---|---|---|---|
| 3924.90.5650 | ✓ Still in the schedule | Heading 3924 | Today's duty from China |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
N303882 put another plastic sponge on the same line, and 813895 is an earlier plastic sponge ruling on a different line. N335041, N339293, N355697, N326453, N336953 and N338371 put other plastic household articles (banks, a box, buckets and a vase) on the same line as this one.
- N303882May 3, 2019Plastic sponge from China3924.90.5650
- 813895September 11, 1995Plastic sponge from3924.90.5500
- N335041September 7, 2023Plastic bank from China3924.90.5650
- N339293April 10, 2024Plastic box from China3924.90.5650
- N355697November 14, 2025Plastic bucket from Denmark3924.90.5650
- N326453June 9, 2022Plastic bucket from China3924.90.5650
- N336953December 8, 2023Plastic bank from China3924.90.5650
- N338371March 7, 2024Plastic vase from China3924.90.5650
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N357351 in plain English and checked its codes against the letter and today's tariff schedule. A ruling applies only to goods that match its facts; our terms explain the rest. Terms