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851648 85 Ruling Active

The tariff classification of unusable wood pallets fromCanada

Issued May 11, 1990 by U.S. Customs and Border Protection.

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85 851648 (May 11, 1990)

Tariff classification

HTS codes: 4401.30.4090

Headings: 4401

Product description

The tariff classification of unusable wood pallets fromCanada

Full text

NY 851648 May 11, 1990 CLA-2-44:S:N:N1:230 851648 CATEGORY: Classification TARIFF NO.: 4401.30.4090 Mr. Roger L. Clark Interstate Pallet Exchange, Inc. 5626 Saunders Settlement Rd. Lockport, NY 14094 RE: The tariff classification of unusable wood pallets from Canada Dear Mr. Clark: In your letter dated April 10, 1990, you requested a tariff classification ruling. The ruling was requested on wooden pallets, skids and crates that have served their useful purpose and are no longer wanted. They may be broken or of unusable sizes or construction. In general, they are not usable as pallets, skids and crates. Your firm is paid to pick up the scrap. After importation, the pallets, skids and crates will be ground up and used as fuel, mulch or animal bedding. The applicable subheading for the unusable wood pallets will be 4401.30.4090, Harmonized Tariff Schedule of the United States (HTS), which provides for sawdust and wood waste and scrap, other. The rate of duty will be Free. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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