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