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NY 857421


DEC 5 1990

CLA-2-39:S:N:N1:238 857421

CATEGORY: CLASSIFICATION

TARIFF NO.: 3903.19.0000

Ms. Debora S. Hill
Free-Flow Packaging Corporation
1093 Charter Street
Redwood City, Ca 94063

RE: The tariff classification of reprocessed polystyrene scrap resin from Canada.

Dear Ms. Hill:

In your letter dated October 17, 1990 you requested a tariff classification ruling.

You state that you have purchased this material from different sources and entered it under subheading 3915.20.0000 which provides for waste, parings and scrap of plastics, of polymers of styrene. This material has been obtained by cutting up defective trays of oriented polystyrene and grinding them up into irregular shaped pieces.

In reviewing the headings eligible for classification of the reprocessed polystyrene, we noted competing headings in Chapter 39. If in a primary form subheading 3903.19.0000, HTSUSA would apply. If in the form of a waste, parings and scrap, of plastics, subheading 3915.20.0000, HTSUSA would apply. We also considered Legal notes 6 and 7 to Chapter 39, HTSUSA.

Legal note 6 states that "in headings 3901 to 3914, the expression "primary forms" applies only to the following forms:

(a) liquids and pastes, including dispersions (emulsions and suspensions) and solutions;

(b) blocks of irregular shapes, lumps, powders (including molding powders), granules, flakes and similar bulk forms.

Legal note 7 states that "Heading 3915 does not apply to waste, parings and scrap of a single thermoplastic material transformed into primary forms (headings 3901 to 3914).

Analysis of your reprocessed polystyrene sample indicates that it is a thermoplastic polystyrene in a primary form (irregular shaped pieces), including some powder material and darker colored pieces which appear to contain dirt.

As this product is a single thermoplastic polystyrene plastics material that has been transformed into a primary form (irregular shaped pieces), it cannot be considered scrap within subheading 3915 (Legal Notes 6 and 7 of Chapter 39 noted).

The applicable subheading for the reprocessed polystyrene will be 3903.19.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for polymers of styrene, in primary forms, polystyrene, other. The duty rate will be 0.9 cent per kilogram plus 9.2 percent ad valorem.

Goods classifiable under subheading 3903.19.0000, HTS, which have originated in the territory of Canada, will be entitled to a 5.5 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

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 (800) 424-9086.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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