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F85792 F8 Ruling Active

The tariff classification of the “FamoFlor Vegetation Mat” from Germany.

Issued May 1, 2000 by U.S. Customs and Border Protection.

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F8 F85792 (May 1, 2000)

Tariff classification

HTS codes: 3921.13.5000

Headings: 3921

Product description

A sample segment of the mat was included with your letter. The FamoFlor Mats are composed of cellular polyurethane plastic. The mats are of an egg crate construction and measure 100 cm in width by 100 cm in length by 3.5 cm in height. The mats are used in garden roof construction to provide a water absorbing growth medium and nutrient source for plant vegetation.

CBP rationale

The applicable subheading for the FamoFlor Mat 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 F85792 May 1, 2000 CLA-2-39:RR:NC:SP:221 F85792 CATEGORY: Classification TARIFF NO.: 3921.13.5000 Mr. Lee Greene Famos USA, Inc. 7361 Brightwaters Court New Port Richey, FL 34652 RE: The tariff classification of the “FamoFlor Vegetation Mat” from Germany. Dear Mr. Greene: In your letter dated April 6, 2000, you requested a tariff classification ruling. A sample segment of the mat was included with your letter. The FamoFlor Mats are composed of cellular polyurethane plastic. The mats are of an egg crate construction and measure 100 cm in width by 100 cm in length by 3.5 cm in height. The mats are used in garden roof construction to provide a water absorbing growth medium and nutrient source for plant vegetation. The applicable subheading for the FamoFlor Mat 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 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 212-637-7034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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