CLA-2-39:S:N:N3G:221 861941

Mr. David Charak II
Federal International, Incorporated
3948 Lindell Blvd.
St. Louis, MO 63108

RE: The tariff classification of polyurethane foam scrap.

Dear Mr. Charak:

In your letter dated March 25, 1991, you requested a tariff classification ruling. The polyurethane foam scrap is imported in bales. The scrap will be shredded, compressed and sliced to make carpet underlay. The country of origin was not stated in your letter. For the purposes of this letter, it is assumed that the country of origin is eligible for Most Favored Nation duty treatment. The applicable subheading for the polyurethane foam scrap will be 3915.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for waste, parings and scrap, of plastics, other. It is free of duty.

There is no prohibition on the importation of polyurethane foam scrap. Such scrap, however, may be subject to the regulations of the Environmental Protection Agency (EPA), Office of Pesticides and Toxic Substances. This office conferred with the EPA. At the time of entry, the invoice should contain a positive Toxic Substance Control Act (TOSCA) certification stating:

I certify that all chemical substances in this shipment comply with all applicable rules or orders under TOSCA, and that I am not offering a chemical substance for entry in violation of TOSCA or any applicable rule or order under TOSCA. You may contact the EPA at 402 M Street, S.W., Washington, D.C., telephone number (800) 424-9086.

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
New York Seaport