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The tariff classification of defective compact discs further manufactured for use as air fresheners from China.
Issued November 28, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardG8 G83956 (November 28, 2000)
Tariff classification
HTS codes: 3926.90.9880
Headings: 3926
Product description
The sample is a defective compact disc that has been processed for use in the manufacture of air fresheners. As imported, the compact disc has an additional hole punched in it through which an elastic cord is tied. After importation, the disc will have a fragrance applied to the surface so that it can be used as an air freshener. You suggest classification in heading 3915, HTS, which provides for waste and scrap of plastics. However, the addition of the hole and the cord advances the defective compact disc beyond that of waste and scrap.
CBP rationale
The applicable subheading for the compact disc with the hole and cord will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other.
Full text
NY G83956 November 28, 2000 CLA-2-39:RR:NC:SP:221 G83956 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Ms. Terry Grelle Worldlink International, Inc. P.O. Box 895 507 Kresson Road Voorhees, NJ 08043 RE: The tariff classification of defective compact discs further manufactured for use as air fresheners from China. Dear Ms. Grelle: In your letter dated November 2, 2000, on behalf of SKI Industries, you requested a tariff classification ruling. A sample was provided with your letter. The sample is a defective compact disc that has been processed for use in the manufacture of air fresheners. As imported, the compact disc has an additional hole punched in it through which an elastic cord is tied. After importation, the disc will have a fragrance applied to the surface so that it can be used as an air freshener. You suggest classification in heading 3915, HTS, which provides for waste and scrap of plastics. However, the addition of the hole and the cord advances the defective compact disc beyond that of waste and scrap. The applicable subheading for the compact disc with the hole and cord will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. 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 Joan Mazzola at 212-637-7034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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