The tariff classification of gap filling foam from Japan.
Issued June 21, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.90.9890
Headings: 3926
Product description
The product is identified as gap filling foam (GFF) or pillar foam. It is used to fill up and insulate hollow sections in the body of an automobile. The product is an assembly consisting of expandable foam polyethylene which has been injection molded to the shape required and fitted into a nylon sleeve. The foam assemblies are fitted into cavities of the pillar sections of the frame body prior to welding. When the completed vehicle is heated to cure the paint, the heating process activates the expansion of the polyethylene. Within 15 minutes, the material expands up to 600 percent in volume, forming a closed cell foam which fills up any cavities within the pillars. The expanded foam serves as an insulator to reduce wind noise and vibration and provides structural support to the frame. You suggest classification as parts of automobiles. However, the articles of gap filling foam are not fabricated as parts, nor do they have shape or form. The articles are in the nature of material, rather than automotive parts.
CBP rationale
The applicable subheading for the gap filling foam assemblies will be 3926.90.9890, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914, other.
Full text
NY A84843 June 21, 1996 CLA-2-39:RR:NC:TP:221 A84843 CATEGORY: Classification TARIFF NO.: 3926.90.9890 Mr. Allan Shipp Vuteq Canada Inc. 920 Keyes Drive P.O. Box 692 Woodstock, Ontario, Canada N4S 7Z5 RE: The tariff classification of gap filling foam from Japan. Dear Mr. Shipp: In your undated letter, which was received in this office on June 14, 1996, you requested a tariff classification ruling. The product is identified as gap filling foam (GFF) or pillar foam. It is used to fill up and insulate hollow sections in the body of an automobile. The product is an assembly consisting of expandable foam polyethylene which has been injection molded to the shape required and fitted into a nylon sleeve. The foam assemblies are fitted into cavities of the pillar sections of the frame body prior to welding. When the completed vehicle is heated to cure the paint, the heating process activates the expansion of the polyethylene. Within 15 minutes, the material expands up to 600 percent in volume, forming a closed cell foam which fills up any cavities within the pillars. The expanded foam serves as an insulator to reduce wind noise and vibration and provides structural support to the frame. You suggest classification as parts of automobiles. However, the articles of gap filling foam are not fabricated as parts, nor do they have shape or form. The articles are in the nature of material, rather than automotive parts. The applicable subheading for the gap filling foam assemblies will be 3926.90.9890, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914, other. The 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 C.F.R. 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
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