809418 80 Ruling Active

The tariff classification of "zorbolite" polyurethane foam from Canada.

Issued May 15, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3921.13.5000, 3926.90.9890

Headings: 3926, 3921

Product description

The tariff classification of "zorbolite" polyurethane foam from Canada.

Full text

NY 809418 May 15, 1995 CLA-2-39:S:N:N6:221 809418 CATEGORY: Classification TARIFF NO.: 3921.13.5000; 3926.90.9890 Ms. Margaret Bruce Gem Manufacturing Ltd. 1479 Ross Road Matsqui, B.C., Canada V4X 1B5 RE: The tariff classification of "zorbolite" polyurethane foam from Canada. Dear Ms. Bruce: In your letter dated February 27, 1995, for which you submitted additional information and samples which were received in this office on April 20, 1995, you requested a tariff classification ruling. The product consists of foamed polyurethane in rectangular slabs and sheets of various sizes. The foam is impregnated with particles of zeolite, a volcanic rock said to aid in the absorption of liquids. In some cases, the foam will be wrapped in mesh. The product is designed to absorb oil, such as from spills in bodies of water. It is also imported in forms which may be placed under an automobile engine or transmission to absorb oils from leaks, or in a hot tub to absorb body oils. The applicable tariff provision for zorbolite polyurethane foam in the form of rectangular slabs and sheets which have not been further worked will be 3921.13.5000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other plates, sheets, film, foil and strip, of plastics, cellular, of polyurethane, other. The general rate of duty will be 4.2 percent ad valorem. The applicable tariff provision for zorbolite polyurethane foam which has been further worked by being wrapped in mesh will be 3926.90.9890, HTSUSA, which provides for other articles of plastics, other. The general rate of duty will be 5.3 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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

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