The tariff classification of polyurethane foam sponges from Germany.

NY C88796 June 17, 1998 CLA-2-39:RR:NC:SP:221 C88796 CATEGORY: Classification TARIFF NO.: 3921.13.5000 Mr. Stephen H. Gay BIS Smartparts 550 E. Main Street Branford, CT 06405 RE: The tariff classification of polyurethane foam sponges from Germany. Dear Mr. Gay: In your letter dated June 6, 1998, you requested a tariff classification ruling. A sample polyurethane foam sponge was submitted with your letter. The sample is rectangular and measures approximately 5" by 3" by 1 3/8". The corners are not rounded. After importation the sponges will be packaged with cleaning kits. The applicable subheading for the sponges 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