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The tariff classification of two polishing pads, from Japan.
Issued December 10, 2013 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N248182 (December 10, 2013)
Tariff classification
HTS codes: 3921.13.1500
Headings: 3921
Product description
Both materials measure 12" x 12" (square) and, according to your letter, are composed of two specific layers as follows: The top or surface layer is composed of 100 percent polyurethane plastic resin which is produced via a coagulation coating process which creates a cellular plastic layer. The second layer is a support layer that is composed of a nonwoven fabric that is 50% polyethylene terephaalate (PET) man made fibers and 50% acrylonitrile butadiene rubber as a binder.
CBP rationale
The applicable subheading for the two materials, which we assume will be imported as roll goods, will be 3921.13.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics, cellular, of polyurethanes, combined with textile materials, products with textile components in which man-made fibers predominate by weight over any other single textile fiber, not over 70 percent by weight of plastics.
Full text
N248182 December 10, 2013 CLA-2-39:OT:RR:NC:TA:350 CATEGORY: Classification TARIFF NO.: 3921.13.1500 Mr. Wing Cheung Marubeni America Corporation 375 Lexington Avenue New York, NY 10017-5644 RE: The tariff classification of two polishing pads, from Japan. Dear Mr. Cheung: In your letter dated November 14, 2013, you requested a tariff classification ruling. Two representative samples were submitted which were identified as styles H9960NX(50) and H5101(SP)NX, respectively. Both materials measure 12" x 12" (square) and, according to your letter, are composed of two specific layers as follows: The top or surface layer is composed of 100 percent polyurethane plastic resin which is produced via a coagulation coating process which creates a cellular plastic layer. The second layer is a support layer that is composed of a nonwoven fabric that is 50% polyethylene terephaalate (PET) man made fibers and 50% acrylonitrile butadiene rubber as a binder. You state that the surface layer or polishing layer is used to remove polishing material and to hold the resulting polishing slurry as well. While no specific weight breakdown was provided, you state that the ratio of plastic to textile is 16:84. The applicable subheading for the two materials, which we assume will be imported as roll goods, will be 3921.13.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics, cellular, of polyurethanes, combined with textile materials, products with textile components in which man-made fibers predominate by weight over any other single textile fiber, not over 70 percent by weight of plastics. The rate of duty will be 6.5 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 Deborah Walsh at (646) 733-3044. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division
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