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The tariff classification of foamed polystyrene board from Japan.
Issued August 19, 2005 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardR0 R02319 (August 19, 2005)
Tariff classification
HTS codes: 3921.11.0000
Headings: 3921
Product description
Pictures were provided with your letter. The “Miraboard” is a foamed polystyrene board. It has a smooth finish that makes it suitable for silk screen printing. Applications include interior decoration, pictures, posters and sign boards.
CBP rationale
The applicable subheading for the Miraboard will be 3921.11.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics: cellular: of polymers of styrene.
Full text
NY R02319 August 19, 2005 CLA-2-39:RR:NC:SP:221 R02319 CATEGORY: Classification TARIFF NO.: 3921.11.0000 Ms. Debra Anderson Laufer Clearance Company 234 SW 43rd Street, Bldg. 2, Suite MC1 Renton, WA 98055 RE: The tariff classification of foamed polystyrene board from Japan. Dear Ms. Anderson: In your letter dated July 26, 2005, on behalf of Japan Pulp & Paper Co., you requested a tariff classification ruling. Pictures were provided with your letter. The “Miraboard” is a foamed polystyrene board. It has a smooth finish that makes it suitable for silk screen printing. Applications include interior decoration, pictures, posters and sign boards. The applicable subheading for the Miraboard will be 3921.11.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics: cellular: of polymers of styrene. The rate of duty will be 5.3 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
More rulings on the same tariff codes
The tariff classification and country of origin of cellular polystyrene sheets and shiplap boards
The tariff classification of cellular polystyrene sheets from Canada
The tariff classification and status under the North American Free Trade Agreement (NAFTA), of beauty salon sheets from Canada; Article 509
The tariff classification of polystyrene foam boards from China.
The tariff classification and country of origin marking under the North American Free Trade Agreement (NAFTA) of fresh floral arrangements from Canada; Article 509
The tariff classification of foamed polystyrene lumber from the United Kingdom.
The tariff classification of a mounting board from Canada.
The tariff classification of insulation baffle and backer board from Mexico.
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