&&The submitted good is a teardrop shaped sponge made, according to the information received, of a latex free hypo-allergic polyurethane. This washable and reusable sponge is used to apply make-up.

&&Heading 96.16 provides for “Powder-puffs and pads for applying any kind of cosmetic or toilet preparation”; for example, face-powder, rouge, and talcum-powder, etc. They may be made of any material (e.g., swan’s or eider-down, skin, animal hair, pile fabrics, foam rubber, etc.). Explanatory Note (EN)96.16(4) states that powder-puffs and pads “remain in this heading whether or not they have handles or trimmings of ivory, tortoise-shell, bone, plastics, base metal, precious metal or metal clad with precious metal”.&&&&In view of the foregoing, as the good is a reusable sponge specifically used to apply make-up, it is considered an article of heading 96.16.&&