A85992 A8 Ruling Active

The tariff classification of RPET (Recycled Polyethylene Terephthalate) chips, and APET (Amorphous Polyethylene Terephthalate) pellets, from Taiwan

Issued July 30, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3907.60.0010, 3907.60.0050

Headings: 3907

Product description

The submitted samples consist, respectively, of recycled polyethylene terephthalate chips, obtained from ground-up scrap bottles, and virgin amorphous polyethylene terephthalate, in pellet form. Both products are composed of a single thermoplastic material, i.e., polyethylene terephthalate. You indicate that, subsequent to importation, both of these products are used by your client to make plastic sheet. The APET is typically used in food applications (e.g., manufacture of food and beverage containers), while the RPET is typically used in non-food applications.

Full text

NY A85992 July 30, 1996 CLA-2-39:RR:NC:FC:238 A85992 CATEGORY: Classification TARIFF NO.: 3907.60.0050; 3907.60.0010 Mr. Harold Dichter 99 Hudson Street New York, NY 10013-2896 RE: The tariff classification of RPET (Recycled Polyethylene Terephthalate) chips, and APET (Amorphous Polyethylene Terephthalate) pellets, from Taiwan Dear Mr. Dichter: In your letter dated July 22, 1996, on behalf of your client, Kama Corporation, you requested a tariff classification ruling. The submitted samples consist, respectively, of recycled polyethylene terephthalate chips, obtained from ground-up scrap bottles, and virgin amorphous polyethylene terephthalate, in pellet form. Both products are composed of a single thermoplastic material, i.e., polyethylene terephthalate. You indicate that, subsequent to importation, both of these products are used by your client to make plastic sheet. The APET is typically used in food applications (e.g., manufacture of food and beverage containers), while the RPET is typically used in non-food applications. The applicable subheading for RPET will be 3907.60.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for: "Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms: Polyethylene terephthalate: Other." The rate of duty will be 2.5 cents per kilogram plus 8.5 percent ad valorem. The applicable subheading for APET will be 3907.60.0010, HTS, which provides for: "Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms: Polyethylene terephthalate: Bottle-grade resins." The rate of duty will be 2.5 cents per kilogram plus 8.5 percent ad valorem. This merchandise may be subject to the regulations of the Environmental Protection Agency, Office of Pesticides and Toxic Substances. You may contact them at 402 M Street, S.W., Washington, D.C. 20460, telephone number (202) 554-1404, or EPA Region II at (908) 321-6669. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Cornelius Reilly at 212-466-5770. Sincerely, Roger J. Silvestri Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →