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NY 814428

September 14, 1995

CLA-2-39:S:N:N3:221 814428


TARIFF NO.: 3921.13.5000

Mr. William J. LeClair
Trans-Border Customs Services, Inc.
One Trans-Border Drive
P.O Box 800
Champlain, NY 12919

RE: The tariff classification of polyurethane foam from Canada.

Dear Mr. LeClair:

In your letter dated August 28, 1995, on behalf of Domfoam International, Inc., Canada, you requested a tariff classification ruling.

Item #1 is a sheet made from pieces of polyurethane foam which have been steam or chemically bonded together. The sheet measures 3/8 inch in thickness and will be imported in rolls and used as carpet padding or underlay. Item #2 is a sheet of foamed polyurethane, measuring 3/8 inch in thickness, imported in rolls. Item #3 is similar to item #2, but is imported in thicker sheets and blocks for use by the furniture industry as padding.

The applicable tariff provision for all three types of foamed polyurethane sheets and blocks will be 3921.13.5000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other plates, sheets, film, foil and strip, of plastics, cellular, of polyurethanes, other. The general rate of duty will be 4.2 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 212-466-5580.


Roger J. Silvestri

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