CLA-2-44:S:N:N1:230 863044
Mr. David Young
Mazda Motor Manufacturing (USA) Corp.
1 Mazda Drive
Flat Rock, MI 48134
RE: The tariff classification of non-reusable used wood pallets
from Japan
Dear Mr. Young:
In your letter dated April 30, 1991, you requested a tariff
classification ruling.
The ruling was requested on non-reusable used wood pallets.
The wood pallets were imported into your Foreign Trade Zone as
common packaging for automobile parts. After serving this
purpose, the pallets were usually disposed of by being crushed
and sent to a land-fill. In order to save on disposal costs, the
used pallets will be given away to anyone who can use them for
various other purposes such as for fuel. The pallets will be
entered as a random mix of good and broken pallets.
The applicable subheading for the non-reusable used wood
pallets will be 4401.30.4090, Harmonized Tariff Schedule of the
United States (HTS), which provides for sawdust and wood waste
and scrap, other. The rate of duty will be Free.
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
New York Seaport