889864 88 Ruling Active

The tariff classification of cellular polyurethane sheets from England.

Issued September 27, 1993 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3921.13.5000

Headings: 3921

Product description

The sheets will be imported in rolls, and used in the manufacture of military and other uniform dress shoes, police gun belts and holsters.

CBP rationale

The applicable subheading for the polyurethane 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, of polyurethanes, other.

Full text

NY 889864 September 27, 1993 CLA-2-39:S:N:N6:221 889864 CATEGORY: Classification TARIFF NO.: 3921.13.5000 Ms. E. Maylor LEP Profit International, Inc. 310 McClellan Highway East Boston, MA 02128 RE: The tariff classification of cellular polyurethane sheets from England. Dear Ms. Maylor: In your letter dated August 25, 1993, on behalf of Marand Marketing International, you requested a tariff classification ruling. The samples submitted with your letter are sample swatches from sheets of cellular polyurethane material. The sheets will be imported in rolls, and used in the manufacture of military and other uniform dress shoes, police gun belts and holsters. The applicable subheading for the polyurethane 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, of polyurethanes, other. The rate of duty will be 4.2 percent ad valorem. 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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