Classification of integral skinned polyurethane cases as non-metallic carrying articles; associated polyurethane foam treated as polyurethane foam article.

Integral skinned polyurethane carrying cases are classifiable as finished non-metallic carrying articles under Heading No. 4201 of the Central Excise Tariff Act; polyurethane foam produced during their manufacture is classifiable as an article of polyurethane foam under sub-heading No. 3922.10 of the tariff schedule.

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