CLA-2-39:OT:RR:NC:N2:421
Alex Castellon
R.L. Swearer Company, Inc.
115 McLaughlin Road
Moon Township, PA 15108
RE: The tariff classification of plastic foam products from Vietnam, China, and Australia
Dear Mr. Castellon:
In your letter dated March 2, 2016, on behalf of Ultralon Foam Group, you requested a tariff classification ruling. Samples were provided.
In your submission you describe four types of plastic foam products, and provided representative samples of said products.
The first two samples consist of sheets of cellular plastic foam, one composed of ethylene vinyl acetate (EVA), the other composed of polyethylene. You indicate that both products are imported as sheets, and the sheets can vary in size and thickness depending on the specifications of the order. The sheets may range in size from 40" x 80" to 4' x 8'. The imported sheets are ultimately used in a variety of market segments, including packaging, automotive components, and cosmetic/medical applications.
The third sample is identified as foam decktread material. The product is composed of layers of cellular polyethylene plastic foam laminated together, imported in the form of flat sheets measuring 40" x 80". You indicate that the foam decktread, which is intended for use as floor covering material in the marine and RV industries, may be imported with or without a self-adhesive backing laminated to one side of the foam, depending on the needs of the customer.
The fourth sample is identified as a marine fender. The product, composed of EVA foam plastic material, is rectangular in shape and measures approximately 26" in length, 10" in width, and 3" in thickness. The corners of the marine fender are rounded, and the item features four holes through which a rope (sold with the fender) can be inserted. The marine fenders are intended to be hung off of the side of a boat when docking to protect the hull from impact with the dock. They are similar in form and function to the articles described in New York Ruling Letter L82293, dated February 8, 2005.
The applicable subheading for the polyethylene and EVA foam sheets will be 3921.19.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other plates, sheets, film, foil and strip, of plastics: Cellular: Of other plastics. The rate of duty will be 6.5% ad valorem.
The applicable subheading for the foam decktread material, when imported without a self-adhesive backing will be 3921.19.0000, HTSUS, which provides for Other plates, sheets, film, foil and strip, of plastics: Cellular: Of other plastics. The rate of duty will be 6.5% ad valorem.
The applicable subheading for the foam decktread material, when imported with a self-adhesive backing will be 3919.90.5060, HTSUS, which provides for Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls: Other: Other: Other. The rate of duty will be 5.8% ad valorem.
The applicable subheading for the marine fender will be 3926.90.9995, HTSUS, which provides for Other articles of plastics…: Other: Other… Other. The rate of duty will be 5.3% 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 https://hts.usitc.gov/current.
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 Evan Conceicao at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division