CLA-2-39:OT:RR:NC:N4:421
Mr. Glenn Manfrin
AFC International, LLC
5195 Southridge Parkway, Suite 100
Atlanta, GA 39348
RE: The tariff classification of polyurethane foam sheet from the United Kingdom
Dear Mr. Manfrin:
In your letter dated February 25, 2012, on behalf of Webtec Converting LLC, you requested a tariff classification ruling.
A sample was provided with your letter. The polyurethane sheet is of cellular construction. After importation it will be used in the manufacture of bandages.
You suggest classification in subheading 3005.90.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes. Although the polyurethane sheet will be used to make bandages, in its imported condition the sheet is not a bandage. The polyurethane sheet, however, does meet the definition of sheet as defined in legal note 10 of chapter 39 which states, “In headings 3920 and 3921, the expression ‘plates, sheets, film, foil and strip’ applies only to plates, sheets, film, foil and strip (other than those of chapter 54) and to blocks of rectangular geometric shape, whether or not printed or otherwise surface-worked, uncut or cut into rectangles (including squares) but not further worked (even if when so cut they become articles ready for use).”
The applicable subheading for the polyurethane foam sheet will be 3921.13.5000, HTSUS, 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.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 (646) 733-3023.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division