The tariff classification of polyurethane foam from China.
Issued August 22, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3921.13.5000, 3926.90.9980
Product description
The polyurethane foam will be used as a core to fill the inside of a “pet nuzzler” pet bed. The foam filler will be imported as a set of two pieces, one to fill the border around the bed and the other to fit the inside cushion. One piece is rectangular and measures 74 inches by 7.5 inches by 1.5 inches. The other piece is oval and measures 24 inches by 17.5 inches by 2 inches. As you requested, the sample will be returned.
CBP rationale
The applicable subheading for the rectangular polyurethane foam filler will be 3921.13.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics: cellular: of polyurethanes: other. The applicable subheading for the oval polyurethane foam filler will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other.
Full text
N034775 August 22, 2008 CLA-2-39:OT:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3921.13.5000; 3926.90.9980 Ms. Cinny Lee E&E Co., Ltd. 45875 Northport Loop East Fremont, CA 94538 RE: The tariff classification of polyurethane foam from China. Dear Ms. Lee: In your letter dated July 31, 2008, you requested a tariff classification ruling. A sample was provided with your letter. The polyurethane foam will be used as a core to fill the inside of a “pet nuzzler” pet bed. The foam filler will be imported as a set of two pieces, one to fill the border around the bed and the other to fit the inside cushion. One piece is rectangular and measures 74 inches by 7.5 inches by 1.5 inches. The other piece is oval and measures 24 inches by 17.5 inches by 2 inches. As you requested, the sample will be returned. The applicable subheading for the rectangular polyurethane foam filler will be 3921.13.5000, Harmonized Tariff Schedule of the United States (HTSUS), 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. The applicable subheading for the oval polyurethane foam filler will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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