The tariff classification of a polyurethane dry sponge from China.

NY K84002 March 30, 2004 CLA-2-39:RR:NC:SP:221 K84002 CATEGORY: Classification TARIFF NO.: 3921.13.5000 Ms. Sara Nickles Howard Hartry, Inc. P.O. Box 351 San Pedro, CA 90733-0351 RE: The tariff classification of a polyurethane dry sponge from China. Dear Ms. Nickles: In your letter dated February 13, 2004, on behalf of Watermark U.S.A., Inc., you requested a tariff classification ruling. A sample was provided with your letter. The dry sponge is rectangular and is composed of cellular polyurethane. The sponge is not impregnated with any ingredients, nor does it have any abrasive materials. The applicable subheading for the dry sponge 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