The tariff classification of polyurethane foam from Canada.
Issued September 14, 1995 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3921.13.5000
Headings: 3921
Product description
Item #1 is a sheet made from pieces of polyurethane foam which have been steam or chemically bonded together. The sheet measures 3/8 inch in thickness and will be imported in rolls and used as carpet padding or underlay. Item #2 is a sheet of foamed polyurethane, measuring 3/8 inch in thickness, imported in rolls. Item #3 is similar to item #2, but is imported in thicker sheets and blocks for use by the furniture industry as padding.
Full text
NY 814428 September 14, 1995 CLA-2-39:S:N:N3:221 814428 CATEGORY: Classification TARIFF NO.: 3921.13.5000 Mr. William J. LeClair Trans-Border Customs Services, Inc. One Trans-Border Drive P.O Box 800 Champlain, NY 12919 RE: The tariff classification of polyurethane foam from Canada. Dear Mr. LeClair: In your letter dated August 28, 1995, on behalf of Domfoam International, Inc., Canada, you requested a tariff classification ruling. Item #1 is a sheet made from pieces of polyurethane foam which have been steam or chemically bonded together. The sheet measures 3/8 inch in thickness and will be imported in rolls and used as carpet padding or underlay. Item #2 is a sheet of foamed polyurethane, measuring 3/8 inch in thickness, imported in rolls. Item #3 is similar to item #2, but is imported in thicker sheets and blocks for use by the furniture industry as padding. The applicable tariff provision for all three types of foamed polyurethane sheets and blocks 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 polyurethanes, other. The general rate of duty will be 4.2 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at 212-466-5580. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of a quilted mattress topper and memory foam pad from China
The tariff classification of polyurethane foam blocks from Germany
The tariff classification and country of origin of five polyurethane foam seat pieces
The tariff classification of foam strips from Thailand
The tariff classification of thermal transfer tape and thermal transfer ink rolls
The tariff classification of cellular polyurethane sheeting from Japan
The tariff classification of polyurethane foam sheet from the United Kingdom
The tariff classification of foam wrap from China
The tariff classification of polyurethane foam from China.
The tariff classification of polyurethane sponge blocks from China.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →