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F87610 F8 Ruling Active

The tariff classification of self-adhesive polyether foam sheet.

Issued June 5, 2000 by U.S. Customs and Border Protection.

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F8 F87610 (June 5, 2000)

Tariff classification

HTS codes: 3919.10.2055, 3919.90.5060

Headings: 3919

Product description

The sample measures approximately 210 millimeters by 180 millimeters, and is 6 mm in thickness. The sheet will be imported in rolls. Apparently, the sample was cut from a roll and we cannot determine whether or not the sheet in its imported condition will exceed 20 centimeters in width. You did not state the country of origin. The rates of duty provided below apply to nations with which the United States has Normal Trade Relations. You suggest that this product should be classified in subheading 5906.91.3000, HTS. However, since the product does not contain any textile material, it is precluded from classification in that subheading.

CBP rationale

The applicable subheading for the self-adhesive polyether foam sheet, if not exceeding 20 centimeters in width, will be 3919.10.2055, Harmonized Tariff Schedule of the United States (HTS), which provides for self-adhesive plates, sheets, film, foil, strip and other flat shapes, of plastics…in rolls of a width not exceeding 20 cm, other. The applicable subheading for the self-adhesive polyether foam sheet, if exceeding 20 centimeters in width, will be 3919.90.5060, HTS, which provides for self-adhesive plates, sheets, film, foil, strip and other flat shapes, of plastics, whether or not in rolls: other, other.

Full text

NY F87610 June 5, 2000 CLA-2-39:RR:NC:SP:221 F87610 CATEGORY: Classification TARIFF NO.: 3919.10.2055; 3919.90.5060 Ms. Kathy Young DAA Draexlmaier Automotive of America LLC 1751 East Main Street P.O. Box 1345 Duncan, SC 29334 RE: The tariff classification of self-adhesive polyether foam sheet. Dear Ms. Young: In your letter dated May 17, 2000, you requested a tariff classification ruling. A sample of the self-adhesive polyurethane foam sheet (Part number R50 06 001) was provided with your letter. The sample measures approximately 210 millimeters by 180 millimeters, and is 6 mm in thickness. The sheet will be imported in rolls. Apparently, the sample was cut from a roll and we cannot determine whether or not the sheet in its imported condition will exceed 20 centimeters in width. You did not state the country of origin. The rates of duty provided below apply to nations with which the United States has Normal Trade Relations. You suggest that this product should be classified in subheading 5906.91.3000, HTS. However, since the product does not contain any textile material, it is precluded from classification in that subheading. The applicable subheading for the self-adhesive polyether foam sheet, if not exceeding 20 centimeters in width, will be 3919.10.2055, Harmonized Tariff Schedule of the United States (HTS), which provides for self-adhesive plates, sheets, film, foil, strip and other flat shapes, of plastics…in rolls of a width not exceeding 20 cm, other. The rate of duty will be 5.8 percent ad valorem. The applicable subheading for the self-adhesive polyether foam sheet, if exceeding 20 centimeters in width, will be 3919.90.5060, HTS, which provides for self-adhesive plates, sheets, film, foil, strip and other flat shapes, of plastics, whether or not in rolls: other, other. The rate of duty will be 5.8 percent ad valorem. You have also asked for a classification ruling on Product number R50 08 001, described as polyether foam fleece sheet. Before we can issue a ruling for this product, we require a sample. 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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