The tariff classification of polyurethane scrap material.

N055238 March 27, 2009 CLA-2-39:OT:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3915.90.0090 Mr. Paul Reynolds Reynolds Urethane Recycling Inc. P.O. Box 620736 Middleton, WI 53562 RE: The tariff classification of polyurethane scrap material. Dear Mr. Reynolds: In your letter dated March 17, 2009, you requested a tariff classification ruling. Samples were provided with your letter. The samples are of scrap pieces containing polyurethane plastic foam and textile material. The scrap will be used to create polyurethane carpet underlay. The essential character of the scrap is provided by the polyurethane which predominates by weight and bulk and also by its role as the essential material in the manufacture of the polyurethane carpet underlay. The applicable subheading for the scrap material will be 3915.90.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for waste, parings and scrap, of plastics, of other plastics, other. The rate of duty will be free. You did not state the country of origin. The rate of duty provided above is the rate that is applicable to the product when it is made in a country with which the United States has Normal Trade Relations. 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