Classification of ground polyethylene terephthalate from Costa Rica or Ireland.
Issued June 28, 2004 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3907.60.0010
Headings: 3907
Product description
Chapter 39 Note 7 provides: "Heading 3915 does not apply to waste, parings and scrap of a single thermoplastic material transformed into primary forms (headings 3901 to 3914)."
CBP rationale
The applicable subheading for the ground polyethylene terephthalate containing scrap paper, glue and residual dirt will be 3907.60.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for polyethylene terephthalate bottle-grade resins in primary forms.
Full text
NY K86896 June 28, 2004 CLA-2-39:RR:NC:SP:237 K86896 CATEGORY: Classification TARIFF NO.: 3907.60.0010 Mr. George M. Keller Customs Advisory Servics, Inc. 1003 Virginia Avenue - Suite 200 Atlanta, Georgia 30354 RE: Classification of ground polyethylene terephthalate from Costa Rica or Ireland. Dear Mr. Keller: In your letter dated June 3, 2004, on behalf of Wellman Inc., you requested a tariff classification ruling for ground polyethylene terephthalate, processed by grinding pop bottles into a primary form (granules) containing a single thermoplastic material, (polyethylene terephthalate), scrap paper, glue and residual dirt. Chapter 39 Note 7 provides: "Heading 3915 does not apply to waste, parings and scrap of a single thermoplastic material transformed into primary forms (headings 3901 to 3914)." The applicable subheading for the ground polyethylene terephthalate containing scrap paper, glue and residual dirt will be 3907.60.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for polyethylene terephthalate bottle-grade resins in primary forms. The rate of duty will be 6.5 percent ad valorem. Articles classifiable in 3907.60.0010, HTSUS, that are products of Costa Rica and other beneficiary countries may be entitled to duty free treatment under the Caribbean Basin Economic Recovery Act upon compliance with all applicable regulations. This merchandise may be subject to the requirements of the Toxic Substances Control Act administered by the U.S. Environmental Protection Agency. You may contact them at 402 M Street, S.W., Washington, D.C. 20460, telephone number (202) 554-1404. 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 merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Frank Cantone at 646-733-3038. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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