The tariff classification of scrap material
Issued April 15, 2015 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 7204.49.0080
Headings: 7204
Product description
The product under consideration is scrap material from junked vehicles manufactured primarily in Canada, Mexico, Japan and the United States. The pictures you submitted with your request show stacks of completely flattened cars with wheels and tires included.
CBP rationale
The applicable subheading for the scrap material will be 7204.49.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for ferrous waste and scrap, remelting scrap ingots of iron or steel, other waste and scrap other, other.
Full text
N263197 April 15, 2015 CLA-2-72:OT:RR:NC:N1:117 CATEGORY: Classification TARIFF NO.: 7204.49.0080 Mr. Eduardo A. Medina OMG Logistics LLC 1560 N Industrial Park Dr., Suite B Nogales, AZ 85621 RE: The tariff classification of scrap material Dear Mr. Medina: In your letter dated March 24, 2015 you requested a tariff classification ruling on behalf of Deacero Sapi. The product under consideration is scrap material from junked vehicles manufactured primarily in Canada, Mexico, Japan and the United States. The pictures you submitted with your request show stacks of completely flattened cars with wheels and tires included. You state that these crushed down scrapped vehicles are strictly for recycling purposes. They are comprised of 95 percent steel by weight and may contain traces of other non-metallic components such as plastic. The scrap will ultimately be made into mostly steel rods and profiles. The applicable subheading for the scrap material will be 7204.49.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for ferrous waste and scrap, remelting scrap ingots of iron or steel, other waste and scrap other, other. 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 Mary Ellen Laker at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
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 →