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NY L86206




July 14, 2005

CLA-2-39:RR:NC:N2:221 L86206

CATEGORY: CLASSIFICATION

TARIFF NO.: 3921.13.5000; 3926.90.9880

Mr. Peter Mento
Expeditors Tradewin, LLC
1015 Third Avenue, 12th Floor
Seattle, WA 98104

RE: The tariff classification of polyurethane foam from China

Dear Mr. Mento:

In your letter dated June 30, 2005, on behalf of Dallas Manufacturing Company, you requested a tariff classification ruling.

The sample submitted with your request is identified as cellular polyurethane foam that will be used after importation to fill pet beds. The foam will be imported in pieces that are cut or molded to size and shape to fit inside different types of pet beds. The foam will be imported in the form of rectangles, squares, circles and ovals. Your sample is being returned as you requested.

The applicable subheading for the polyurethane foam, when imported in the form of rectangles, including squares, 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.

The applicable subheading for the polyurethane foam, when imported in shapes other than rectangular, including the circles and ovals described in your letter, will be 3926.90.9880, 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 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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