HS Code for Sponges

Cleaning sponges made of cellular plastic sit in chapter 39 of the HTSUS, and the branching factor is the foam type and how far the material has been worked. Cellular plastic foam in sheet or block form points toward heading 3921, polyurethane foam toward the 3921.13 lines and regenerated-cellulose (viscose) foam toward 3921.14, with the polyurethane lines splitting further by whether the foam is combined with a textile and by plastics content. A finished household sponge or scourer put up as a household article points instead toward heading 3924, in the residual 'other household articles of plastics' line 3924.90. General rates run in a modest band, roughly 3.4% to 6.5%. Confirming the foam type, whether it is bulk foam or a finished article, and any textile combination is the first step. Natural marine sponges and metallic scouring pads point outside these plastic headings entirely.

Cleaning and scouring sponges are most often made of cellular plastic foam, which places them in chapter 39. The first branch is how far the material has been processed. Cellular plastic in the form of plates, sheets, film, foil or blocks (the foam as a material) points toward heading 3921, while a finished sponge cut to shape and put up as a household article points toward heading 3924.

Within heading 3921, the foam type sets the subheading. Polyurethane foam (the everyday sponge material) points toward the 3921.13 lines, which split by whether the foam is combined with a textile and by plastics content: a polyurethane foam combined with a textile and over 70 percent plastics by weight points toward 3921.13.11 (around 4.2%), other textile-combined polyurethane foam points toward 3921.13.15 (around 6.5%), and polyurethane foam that is not combined with a textile points toward 3921.13.50 (around 4.2%). Regenerated-cellulose (viscose) sponge foam is a separate branch: a cellular plastic of regenerated cellulose in sheet or block form points toward 3921.14 (around 6.5%). So the polymer (polyurethane versus regenerated cellulose), and any textile backing are the branches that separate the 3921 lines.

When the foam has been cut to shape and finished into a household cleaning article, the classification can move to heading 3924, the provision for tableware, kitchenware, other household articles and hygiene articles of plastics. A finished plastic sponge or scourer put up for household use points toward the residual 'other household articles of plastics' line at 3924.90.56 (around 3.4%). The branch between heading 3921 and heading 3924 therefore turns on bulk material versus finished article: foam in sheet or block form points toward 3921, while a shaped, ready-to-use household sponge points toward 3924.90.

A practical approach is to confirm the material first (cellular plastic versus something else), then the polymer (polyurethane or regenerated cellulose), then whether the item is bulk foam or a finished household article, and finally any textile combination and plastics content. That sequence points toward a single most-appropriate line to explore. Importantly, not every sponge belongs in these plastic headings: natural marine sponges point outside plastics toward chapter 5 (heading 0511), and metallic scouring pads and pot scourers of iron or steel point toward heading 7323, so confirming the material keeps the analysis in the right family of headings.

Duty treatment for plastic-foam sponges is modest and clusters in a narrow band. Cellular polyurethane foam under heading 3921 runs around 4.2% for the plastics-predominant textile-combined line (3921.13.11) and the non-textile line (3921.13.50), and around 6.5% for other textile-combined foam (3921.13.15). Regenerated-cellulose sponge foam at 3921.14 is around 6.5%. A finished plastic household sponge or scourer at 3924.90.56 is around 3.4%. Because the rates sit close together, the main reason to identify the right heading is a better classification suggestion rather than a large duty difference. Preferential rates under free trade agreements or programs such as the Generalized System of Preferences may reduce or eliminate duties for qualifying origins. These figures are estimates for general planning purposes only.