N170625 N1 Ruling Active

The tariff classification of reground styrene acrylic copolymer from China, Taiwan and the United States.

Issued June 28, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3903.90.5000

Headings: 3903

Product description

The subject merchandise is a styrene acrylic copolymer containing 75% styrene monomers and 25% acrylic monomers. The product will be in the form of pellets, chips, flakes and powder. The material is derived from molded articles of post-commercial waste composed of 100% styrene acrylic copolymer. Upon being disposed of, the articles of styrene acrylic copolymer are ground into the form of chips, flakes and powders. In some cases, the powders are re-pelletized. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the HTSUS. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings at the international level. See T.D. 89-80, 54 Fed. Reg. 35127 (Aug. 23, 1989). The EN to Chapter 3903 is applicable to your product: This heading covers polystyrene and copolymers of styrene, in primary forms. This heading includes polystyrene and copolymers of styrene transformed into primary forms from waste, parings and scrap of a single thermoplastic material.

Full text

N170625 June 28, 2011 CLA-2-39:OT:RR:NC:N2:237 CATEGORY: Classification TARIFF NO.: 3903.90.5000 Mr. Eric D. Smithweiss Grunfeld, Desiderio, Lebowitz Silverman & Klestadt, LLP 707 Wilshire Boulevard Suite 4150 Los Angeles, CA 90017 RE: The tariff classification of reground styrene acrylic copolymer from China, Taiwan and the United States. Dear Mr. Smithweiss: In your letter dated June 9, 2011, on behalf of DL Trading, Ltd., you requested a tariff classification ruling. The subject merchandise is a styrene acrylic copolymer containing 75% styrene monomers and 25% acrylic monomers. The product will be in the form of pellets, chips, flakes and powder. The material is derived from molded articles of post-commercial waste composed of 100% styrene acrylic copolymer. Upon being disposed of, the articles of styrene acrylic copolymer are ground into the form of chips, flakes and powders. In some cases, the powders are re-pelletized. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the HTSUS. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings at the international level. See T.D. 89-80, 54 Fed. Reg. 35127 (Aug. 23, 1989). The EN to Chapter 3903 is applicable to your product: This heading covers polystyrene and copolymers of styrene, in primary forms. This heading includes polystyrene and copolymers of styrene transformed into primary forms from waste, parings and scrap of a single thermoplastic material. The applicable subheading for the reground styrene acrylic copolymer will be 3903.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Polymers of styrene, in primary forms: Other: Other. The rate of duty will be 6.5% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U.S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Mail Code 70480, Washington, D.C., by telephone at (202) 554-1404, or by visiting their website at www.epa.gov. 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 Frank Cantone at (646) 733-3038. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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