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of <h1>Polyurethane Foam Products in Molds: Classification Guidelines Under Headings 39.21 and 39.22-39.26 Clarified.</h1> The circular addresses the classification of polyurethane foam products obtained in molds. It clarifies that these products should not be classified under sub-heading 3909.80 as primary forms of polyurethane, as no primary form is obtained before resin formation in molds. Instead, if the products are in regular geometric shapes, they should be classified under Heading 39.21, and if they are articles of polyurethane foam, they should be classified under Headings 39.22 to 39.26. These guidelines are to be communicated to relevant authorities and used to finalize pending assessments.
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