The tariff classification of cellular polyurethane sheeting from Japan

N213269 May 8, 2012 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3921.13.5000 Ms. Wing L. Cheung Marubeni America Corporation 375 Lexington Avenue New York, NY 10017-5644 RE: The tariff classification of cellular polyurethane sheeting from Japan Dear Ms. Cheung: In your letter dated April 3, 2012, you requested a tariff classification ruling. A sample swatch of material identified as 40Film NAP was submitted with your letter and part of that swatch will be returned as requested. As we explained in a telephone conversation, part of the sample swatch will be retained for our records. Item number 40Film NAP is sheeting of plastics that will be used in the manufacture of polishing pads. The 40Film NAP will be imported in web rolls measuring 1000 millimeters by 50 meters and in sheets measuring 1000 millimeters by 1000 millimeters. The sheeting consists of a single layer made of 100 percent polyurethane resin of cellular construction. The applicable subheading for the cellular polyurethane sheeting 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, Thomas J. Russo Director National Commodity Specialist Division