CLA-2-39:S:N:N6:221 809418
Ms. Margaret Bruce
Gem Manufacturing Ltd.
1479 Ross Road
Matsqui, B.C., Canada V4X 1B5
RE: The tariff classification of "zorbolite" polyurethane foam
from Canada.
Dear Ms. Bruce:
In your letter dated February 27, 1995, for which you
submitted additional information and samples which were received
in this office on April 20, 1995, you requested a tariff
classification ruling.
The product consists of foamed polyurethane in rectangular
slabs and sheets of various sizes. The foam is impregnated with
particles of zeolite, a volcanic rock said to aid in the
absorption of liquids. In some cases, the foam will be wrapped
in mesh. The product is designed to absorb oil, such as from
spills in bodies of water. It is also imported in forms which
may be placed under an automobile engine or transmission to
absorb oils from leaks, or in a hot tub to absorb body oils.
The applicable tariff provision for zorbolite polyurethane
foam in the form of rectangular slabs and sheets which have not
been further worked will be 3921.13.5000, Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), which provides
for other plates, sheets, film, foil and strip, of plastics,
cellular, of polyurethane, other. The general rate of duty will
be 4.2 percent ad valorem.
The applicable tariff provision for zorbolite polyurethane
foam which has been further worked by being wrapped in mesh will
be 3926.90.9890, HTSUSA, which provides for other articles of
plastics, other. The general rate of duty will be 5.3 percent ad
valorem.
This ruling is being issued under the provisions of Part 177
of the Customs Regulations (19 CFR 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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport