CLA-2-39:RR:NC:SP:221 C87352
Mr. James F. Morgan
F.W. Myers & Co., Inc.
2600 Cabover Drive, Suite A
Hanover, MD 21076
RE: The tariff classification of polyurethane foam from Italy.
Dear Mr. Morgan:
In your letter dated April 16, 1998, on behalf of Jam
Enterprises, you requested a tariff classification ruling.
The "Visco elastic foam" is a slow recovery foamed
polyurethane which will be used in the manufacture of hospital
mattresses. It will be imported in the form of blocks measuring
one meter in width, two meters in length and one half meter in
depth.
You request classification in subheading 9404.21.0000, HTS,
which provides for mattresses of cellular rubber or plastics,
whether or not covered. However, the instant block, though used
in the production of a mattress, is more specifically described
in the provision for blocks, plates and sheets of plastics.
The applicable subheading for the foamed polyurethane 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