U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
3921.13.5000
$22.7M monthly imports
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Ruling Age
22 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-29 · Updates monthly
The tariff classification of polyurethane foam sheet from Belgium.
NY J84689 June 12, 2003 CLA-2-39:RR:NC:SP:221 J84689 CATEGORY: Classification TARIFF NO.: 3921.13.5000 Mr. Ken Skillman VF Intimates, LP 3025 Windward Plaza, Suite 600 Alpharetta, GA 30005 RE: The tariff classification of polyurethane foam sheet from Belgium. Dear Mr. Skillman: In your letter dated May 12, 2003, you requested a tariff classification ruling. A sample was provided with your letter. The polyurethane foam sheet is rectangular and will be imported in rolls. The applicable subheading for the polyurethane foam sheet 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 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division