CLA-2-39:RR:NC:SP:221 C88796
Mr. Stephen H. Gay
BIS Smartparts
550 E. Main Street
Branford, CT 06405
RE: The tariff classification of polyurethane foam sponges from Germany.
Dear Mr. Gay:
In your letter dated June 6, 1998, you requested a tariff classification
ruling.
A sample polyurethane foam sponge was submitted with your letter. The
sample is rectangular and measures approximately 5" by 3" by 1 3/8". The
corners are not rounded. After importation the sponges will be packaged with
cleaning kits.
The applicable subheading for the sponges 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.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division