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NY L89601




January 24, 2006

CLA-2-39:RR:NC:SP:221 L89601

CATEGORY: CLASSIFICATION

TARIFF NO.: 3921.13.5000

Ms. Pam Escarre
Marisol International, LLC
1225-A Lynnfield Rd., Suite 257
Memphis, TN 38119

RE: The tariff classification of polyurethane foam sheets from China.

Dear Ms. Escarre:

In your letter dated December 29, 2005, on behalf of your client, Albany Industries, you requested a tariff classification ruling.

A sample was provided with your letter. The polyurethane foam sheets will be imported in two sizes: 6 inches by 23.25 inches by 28 inches and 6 inches by 26 inches by 27 inches. These polyurethane foam sheets will be used in the manufacture of furniture to create a sofa cushion bottom.

You suggest classification in chapter 94 as parts of furniture. However, in the condition in which the foam is imported, it is simply material not dedicated or limited to any particular use. Furthermore, the imported foam meets the tariff definition of plates. Legal Note 10 of Chapter 39 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 regular 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 sheets will be 3921.13.5000, Harmonized Tariff Schedule of the United States (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,

Robert B. Swierupski
Director,

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