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NY C87352

May 29, 1998

CLA-2-39:RR:NC:SP:221 C87352


TARIFF NO.: 3921.13.5000

Mr. James F. Morgan
F.W. Myers & Co., Inc.
2600 Cabover Drive, Suite A
Hanover, MD 21076

RE: The tariff classification of polyurethane foam from Italy.

Dear Mr. Morgan:

In your letter dated April 16, 1998, on behalf of Jam Enterprises, you requested a tariff classification ruling.

The "Visco elastic foam" is a slow recovery foamed polyurethane which will be used in the manufacture of hospital mattresses. It will be imported in the form of blocks measuring one meter in width, two meters in length and one half meter in depth.

You request classification in subheading 9404.21.0000, HTS, which provides for mattresses of cellular rubber or plastics, whether or not covered. However, the instant block, though used in the production of a mattress, is more specifically described in the provision for blocks, plates and sheets of plastics.

The applicable subheading for the foamed polyurethane will be 3921.13.5000, Harmonized Tariff Schedule of the United States (HTS), 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.

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 212-466-5580.


Robert B. Swierupski

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