NY 882773
March 30,1993
CLA-2-39:S:N:N6:343-882773
Mr. Rick Boswell
Ortiz International, Inc.
P. O. Box 1505
Laredo, TX 78042
RE: The tariff classification of a polyurethane ironing board
cover from Mexico.
Dear Mr. Boswell:
This classification decision under the Harmonized Tariff
Schedule of the United States (HTS) is being issued in accordance
with the provisions of Section 177 of the Customs Regulations (19
C.F.R. 177).
DATE OF INQUIRY : February 5, 1993
ON BEHALF OF : American Style, S. A. de C. V.
Guadalupe, Mexico
DESCRIPTION OF
MERCHANDISE : The sample, which accompanied your
letter, is a polyurethane ironing board
cover. The product was described in
your letter as a foam rubber ironing
board cover. It was determined by the
U. S. Customs Laboratory that the
article is made from polyurethane. The
product is used to provide padding and
insulation between the ironing board
and an outer cover.
HTS PROVISION : Other household articles of plastics:
Other: Other:
HTS SUBHEADING : 3924.90.5500
RATE OF DUTY : 3.4 percent ad valorem
DUTY CONCESSION : Articles classifiable under
subheading 3924.90.5500, which are
products of Mexico, are entitled to
duty free treatment
under the Generalized System of
Preferences (GSP)
upon compliance with all applicable
regulations.
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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport