3909.50.10.00 - Elastomeric

This HTS subheading, 3909.50.10.00, specifically classifies polyurethanes when they exhibit elastomeric properties. Elastomeric polyurethanes are characterized by their ability to stretch significantly and return to their original shape without permanent deformation. This category encompasses a wide range of polyurethane materials that possess this inherent flexibility, often used in applications where resilience and elasticity are paramount. Examples include polyurethane foams with high rebound, elastic fibers, flexible films, and certain types of adhesives or coatings where elasticity is a key performance attribute.

In contrast to sibling categories like "Cements" (3909.50.20.00) and "Other" (3909.50.50.00), this subheading is narrowly defined by the elastomeric nature of the polyurethane. While "Cements" would cover polyurethanes used as bonding agents, and "Other" encompasses all remaining polyurethanes not specifically classified elsewhere, 3909.50.10.00 focuses exclusively on those materials demonstrating rubber-like elasticity. Classification decisions should therefore prioritize the physical properties of elasticity and recovery as the primary determinant.

As this subheading represents a leaf node within the HTS structure, there are no further subdivisions or subcategories. This means that any polyurethane material exhibiting elastomeric characteristics, falling under the broader heading of polyurethanes (3909.50), will be classified directly under this specific code, provided it does not meet the criteria for other more specific classifications within the 3909 heading, such as cements. The defining characteristic for inclusion is the material's inherent elasticity.