U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-04 · Updates real-time
The tariff classification of Azofoam SO-NL from Japan
NY 880933 December 28, 1992 CLA-2-38:S:N:N7:235 880933 CATEGORY: Classification TARIFF NO.: 3823.90.4500; 3823.90.5050 Ms. C. Colmenar Otsuka Chemical Co., Ltd. 747 Third Avenue, 26th Floor New York, N.Y. 10017 RE: The tariff classification of Azofoam SO-NL from Japan Dear Ms. Colmenar: In your letter dated November 25, 1992 you requested a tariff classification ruling. Azofoam SO-NL is a blowing agent masterbatch for plastics. According to your letter, it is composed of 50% polyethylene/50% azodicarbonamide or 70% polyethylene/30% azodicarbonamide. If the polyethylene in Azofoam SO-NL is derived from petroleum, shale oil or natural gas, the applicable subheading for both products described above will be 3823.90.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for other mixtures derived from petroleum etc. The rate of duty will be 7 percent ad valorem. If the polyethylene in Azofoam SO-NL is derived from sources other than those mentioned above, the applicable subheading for both products will be 3823.90.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for other mixtures not elsewhere indicated. The rate of duty will be 5% percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport