Classification of polyurethane foam cuttings turned on essential identity, not size, so they remained covered by the tariff entry.

Cuttings and trimmings of polyurethane foam were treated as the same commodity as the parent foam because they retained the same nature, composition, characteristics and use, and were usable for manufacture of polyurethane foam articles. Being described as waste or scrap did not change their essential identity, and Item 15A(3) contained no shape or size restriction that would exclude smaller pieces. Authorities on refuse or scrap requiring re-melting were distinguished because those materials were not usable in the same way as the parent product. On that reasoning, the cuttings and trimmings remained covered by Item 15A(3) and were liable to duty.

---

---

Issues: Whether cuttings and trimmings of polyurethane foam remained classifiable as polyurethane foam under Item 15A(3) of the Central Excise Tariff and were therefore liable to duty.

Analysis: The cuttings and trimmings were found to be only smaller pieces of the parent polyurethane foam, retaining the same nature, characteristics, composition, and use. They were not shown to be a distinct new product, and the fact that they were described as waste or scrap did not alter their essential identity. The materials were also usable for the same purpose as prime foam blocks, namely manufacture of polyurethane foam articles. The absence of any shape or size restriction in Item 15A(3) supported continued classification under that entry. Authorities dealing with refuse, scum, or scrap requiring re-melting were distinguished on the basis that the material in those cases was not usable in the same way as the parent material. The discussion of the exemption notification did not affect the core classification question, because the issue was whether the cuttings and trimmings themselves remained covered by the tariff entry.

Conclusion: The cuttings and trimmings of polyurethane foam remained covered by Item 15A(3) and were liable to duty.

---