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NY D81096




August 20, 1998

CLA-2-39:RR:NC:SP:221 D81096

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9880

Ms. Rebecca Stracuzzi
Bruning International Corporation
8 Griffin Way
Chelsea, MA 02150

RE: The tariff classification of collar foam material from the United Kingdom.

Dear Ms. Stracuzzi:

In your letter dated July 31, 1998, on behalf of Avon Tape, Inc., you requested a tariff classification ruling.

A sample swatch of the collar foam material was provided with your letter. The collar foam material is composed of a cellular polyurethane plastics material backed with a textile fabric for support. A foamed pad, said to be of rubber, is sewn to and encased within the fabric backed polyurethane plastics material. The collar foam material is imported in rolls and is used to pad the top of footwear.

You suggest classification in heading 5603, HTS. However, sheets composed of cellular plastics combined with nonwovens or textile fabrics, where the nonwoven or textile fabric is present merely for reinforcing purposes, are classified in chapter 39.

The applicable subheading for the collar foam material will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The 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 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,

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