B89343 B8 Ruling Active

The tariff classification of polyurethane foam wafer cushions from Japan.

Issued September 29, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9880

Headings: 3926

Product description

The cushion is used in the semiconductor industry as a protective device inserted between silicon wafers of the same size to protect the wafers during transport and storage. The sample submitted with your letter measures 5 7/8 inches in diameter and 3/16 inch in thickness. The cushions will be imported in various diameters and thicknesses.

CBP rationale

The applicable subheading for the polyurethane foam wafer cushions will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other.

Full text

NY B89343 September 29, 1997 CLA-2-39:RR:NC:SP:221 B89343 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Mr. Bill Brady Oregon International Airfreight 8520 NE Alderwood Road, Suite A Portland, OR 97220 RE: The tariff classification of polyurethane foam wafer cushions from Japan. Dear Mr. Brady: In your letter dated September 15, 1997, on behalf of Daitron, Inc., you requested a tariff classification ruling. The sample submitted with your product is described as an MA cushion, made from destaticized polyurethane foam. The cushion is used in the semiconductor industry as a protective device inserted between silicon wafers of the same size to protect the wafers during transport and storage. The sample submitted with your letter measures 5 7/8 inches in diameter and 3/16 inch in thickness. The cushions will be imported in various diameters and thicknesses. The applicable subheading for the polyurethane foam wafer cushions will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, 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, Robert B. Swierupski Director, National Commodity Specialist Division

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