859249 85 Ruling Active

The tariff classification of polyurethane foam sheets fromGreat Britain.

Issued January 23, 1991 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3921.13.5000

Headings: 3921

Product description

The sheets are formed from scrap polyurethane that has been shredded and then pressed into sheet form.

CBP rationale

The applicable subheading for the polyurethane foam sheets will be 3921.13.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, cellular, of polyurethanes, other.

Full text

NY 859249 January 23, 1991 CLA-2-39:S:N:N3G:221 859249 CATEGORY: Classification TARIFF NO.: 3921.13.5000 Ms. Joan Rutherford Karl Schroff & Associates, Inc. 1801 W. Norton Springfield, MO 65803 RE: The tariff classification of polyurethane foam sheets from Great Britain. Dear Ms. Rutherford: In your letter dated December 21, 1990, on behalf of Forsyth Products, you requested a tariff classification ruling. The sheets are formed from scrap polyurethane that has been shredded and then pressed into sheet form. The applicable subheading for the polyurethane foam sheets will be 3921.13.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, cellular, of polyurethanes, other. The rate of duty will be 4.2 percent. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 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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