CLA-2-39:S:N:N6:221 882627
Mr. Robert J. Hopp
PolyMedica Industries, Inc.
581 Conference Place
Golden, CO 80401
RE: The tariff classification of polyurethane sheet from the
United Kingdom.
Dear Mr. Hopp:
In your letter dated February 9, 1993, you requested a
tariff classification ruling.
The polyurethane sheet will be imported in rolls of two
thousand feet in length. The sheet has a microcellular foam
construction and measures 16 mils in thickness. The sheet is
available in both self-adhesive and nonadhesive forms. After
importation, the sheet will be used in the manufacture of tapes
and wound dressings.
The applicable subheading for the nonadhesive polyurethane
foam sheet 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 polyurethane,
other. The rate of duty will be 4.2 percent ad valorem.
The applicable subheading for the self-adhesive polyurethane
foam sheet, when in rolls of a width that does not exceed 20
centimeters, will be 3919.10.2055, HTS, which provides for self-
adhesive plates, sheets, film, foil, tape, strip and other flat
shapes, of plastics...in rolls of a width not exceeding 20 cm.,
other. The rate of duty will be 5.8 percent ad valorem.
The applicable subheading for the self-adhesive polyurethane
foam sheets, when imported in rolls of 20 centimeters or greater
in width, will be 3919.90.5060, HTS, which provides for self-
adhesive plates, sheets, film, foil, tape, strip and other flat
shapes, of plastics...other. The rate of duty will be 5.8
percent ad valorem.
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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport