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The tariff classification of foam pads from Canada.
Issued September 19, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardG8 G81847 (September 19, 2000)
Tariff classification
HTS codes: 3926.90.9880
Headings: 3926
Product description
Diagrams of five foam pads were provided with your letter. The pads are manufactured in Canada from foam blocks made in the United Kingdom. The pads, which are composed of ethylene vinyl acetate (EVA), are cut to size and shape in Canada where Velcro tabs made in the United States are added. The pads will be used in the manufacture of sleeping bags.
CBP rationale
The applicable subheading for the foam pads will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other.
Full text
NY G81847 September 19, 2000 CLA-2-39:RR:NC:SP:221 G81847 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Mr. Steve L. Sanders Fritz Companies #2-12th Street Blaine, WA 98230 RE: The tariff classification of foam pads from Canada. Dear Mr. Sanders: In your letter dated August 29, 2000, on behalf of Allfoam Industries Ltd., you requested a tariff classification ruling. Diagrams of five foam pads were provided with your letter. The pads are manufactured in Canada from foam blocks made in the United Kingdom. The pads, which are composed of ethylene vinyl acetate (EVA), are cut to size and shape in Canada where Velcro tabs made in the United States are added. The pads will be used in the manufacture of sleeping bags. The applicable subheading for the foam pads will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The general 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 212-637-7034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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