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NY 888156

August 9, 1993

CLA-2-39:S:N:N6:221 888156


TARIFF NO.: 3926.90.9590

Mr. Martin Hernandez
A and A Customs Brokerage Services, Inc.
3541 E. 14th St., Suite B
Brownsville, Texas 78521

RE: The tariff classification of foam padding for shoulder pads from Mexico.

Dear Mr. Hernandez:

In your letter dated July 8, 1993, on behalf of Rincon Fabrics, Inc., you requested a tariff classification ruling.

Fourteen samples of polyurethane foam padding were submitted. The samples are curved and bevelled, and though they will be further processed in the United States, they are imported in the approximate size and shape of shoulder pads.

The applicable subheading for the foam padding will be 3926.90.9590, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

The Generalized System of Preferences (GSP) expired at midnight July 4, 1993. There is the possibility that legislation will be enacted that will renew GSP retroactively to its date of expiration. In the event that this occurs, articles classifiable under subheading 3926.90.9590, HTS, which are the products of Mexico, would be entitled to duty free treatment under GSP upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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