B81709 B8 Ruling Active

The tariff classification of polyurethane foam sheet from Canada.

Issued February 13, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3921.13.5000

Headings: 3921

Product description

The polyurethane foam sheets will be imported in widths of 86 inches, with thicknesses varying from .375 inch to .5 inch, and lengths varying from 80 feet to 210 feet. At the time of importation, the foam sheets are not covered or backed with any other material. After importation, the foam sheets will be laminated with a polyvinyl chloride covering, and the product will then be cut to specific size and shape for assembly into parts for automobiles.

Full text

NY B81709 February 13, 1997 CLA-2-39:RR:NC:2:221 B81709 CATEGORY: Classification TARIFF NO.: 3921.13.5000 Mr. Rodney Ralston Trans-Border Customs Services, Inc. One Trans-Border Drive P.O. Box 800 Champlain, NY 12919 RE: The tariff classification of polyurethane foam sheet from Canada. Dear Mr. Ralston: In your letter dated January 29, 1997, on behalf of Vitafoam Products Canada Ltd., you requested a tariff classification ruling. The polyurethane foam sheets will be imported in widths of 86 inches, with thicknesses varying from .375 inch to .5 inch, and lengths varying from 80 feet to 210 feet. At the time of importation, the foam sheets are not covered or backed with any other material. After importation, the foam sheets will be laminated with a polyvinyl chloride covering, and the product will then be cut to specific size and shape for assembly into parts for automobiles. The applicable tariff provision for the polyurethane foam sheet 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, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division

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