Classification of polyurethane foam mattresses: guidance on HS heading allocation and administrative referral under Harmonized System. Classification of mattresses made from duty-paid flexible polyurethane foam slabs or sheets is questioned as either plates/sheets of cellular plastics or as mattresses of cellular plastics for tariff purposes; the Board encloses correspondence with industry and the Nomenclature Committee's consideration at its 27th Session and directs administrations to use that guidance and pursue further enquiries locally.
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Classification of polyurethane foam mattresses: guidance on HS heading allocation and administrative referral under Harmonized System.
Classification of mattresses made from duty-paid flexible polyurethane foam slabs or sheets is questioned as either plates/sheets of cellular plastics or as mattresses of cellular plastics for tariff purposes; the Board encloses correspondence with industry and the Nomenclature Committee's consideration at its 27th Session and directs administrations to use that guidance and pursue further enquiries locally.
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