United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2001 NY Rulings > NY G83876 - NY G84014 > NY G83956

Previous Ruling Next Ruling
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,

Previous Ruling Next Ruling

See also: