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N117217 N1 Ruling Active

The tariff classification of foam wrap from China

Issued August 13, 2010 by U.S. Customs and Border Protection.

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N1 N117217 (August 13, 2010)

Tariff classification

HTS codes: 3921.13.5000

Headings: 3921

Product description

” The foamed strip material measures 1½ inches in width by 30 yards in length. The packaging suggests it may be cut to length as needed for uses such as tying up hair, forming belts around clothing and placing in shoes to prevent rubbing.

CBP rationale

The applicable subheading for the polyurethane foam wrap 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.

Full text

N117217 August 13, 2010 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3921.13.5000 Ms. Joanne Balice CBI Distributing Corp. 2400 W. Central Road Hoffman Estates, IL 60195 RE: The tariff classification of foam wrap from China Dear Ms. Balice: In your letter dated July 26, 2010, you requested a tariff classification ruling. The sample provided with your letter, identified as style 66562-0, is a roll of foamed polyurethane that is blister packed and marketed as “sport foam wrap and ribbon.” The foamed strip material measures 1½ inches in width by 30 yards in length. The packaging suggests it may be cut to length as needed for uses such as tying up hair, forming belts around clothing and placing in shoes to prevent rubbing. The applicable subheading for the polyurethane foam wrap 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. 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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