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The tariff classification of ethylene vinyl acetate (EVA) foam sheets from Taiwan.
Issued February 6, 2001 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardG8 G86264 (February 6, 2001)
Tariff classification
HTS codes: 3921.19.0000
Headings: 3921
Product description
Although your letter states that the sheets are composed of natural rubber, the samples are labeled “EVA foam sheets.” The included commercial invoice also identifies the product as EVA foam sheets. The sheets measure 11 inches by 18 inches by 3 millimeters. The classification provided below is for EVA foam sheets.
CBP rationale
The applicable subheading for the EVA foam sheets will be 3921.19.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics: cellular: of other plastics.
Full text
NY G86264 February 6, 2001 CLA-2-39:RR:NC:SP:221 G86264 CATEGORY: Classification TARIFF NO.: 3921.19.0000 Ms. Debi French Fritz Companies, Inc. 4220 Charter Avenue Oklahoma City, OK 73108 RE: The tariff classification of ethylene vinyl acetate (EVA) foam sheets from Taiwan. Dear Ms. French: In your letter dated January 16, 2001, on behalf of Trinity Trading Company, you requested a tariff classification ruling. Samples were provided with your letter. Although your letter states that the sheets are composed of natural rubber, the samples are labeled “EVA foam sheets.” The included commercial invoice also identifies the product as EVA foam sheets. The sheets measure 11 inches by 18 inches by 3 millimeters. The classification provided below is for EVA foam sheets. The applicable subheading for the EVA foam sheets will be 3921.19.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics: cellular: of other plastics. The rate of duty will be 6.5 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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