J86673 J8 Ruling Active

The tariff classification of cellular "Tri-Lam" sheets from Taiwan.

Issued August 6, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3921.19.0000

Headings: 3921

Product description

The Tri-Lam sheets are composed of layers of ethylene vinyl acetate (EVA) laminated to a layer of urethane. The breakdowns you provided indicate that the EVA predominates by weight over the urethane, and that the ethylene predominates by weight over either the urethane or vinyl acetate.

CBP rationale

The applicable subheading for the Tri-Lam 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 J86673 August 6, 2003 CLA-2-39:RR:NC:SP:221 J86673 CATEGORY: Classification TARIFF NO.: 3921.19.0000 Ms. Cindy Arth Acor Orthpaedic, Inc. 18530 S. Miles Parkway Cleveland, OH 44128 RE: The tariff classification of cellular “Tri-Lam” sheets from Taiwan. Dear Ms. Arth: In your letter dated June 24, 2003, you requested a tariff classification ruling. A sample was provided with your letter. The Tri-Lam sheets are composed of layers of ethylene vinyl acetate (EVA) laminated to a layer of urethane. The breakdowns you provided indicate that the EVA predominates by weight over the urethane, and that the ethylene predominates by weight over either the urethane or vinyl acetate. The applicable subheading for the Tri-Lam 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 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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