CLA-2-39:OT:RR:NC:N2:237

Mr. Albert D. Neipris
Alan Plastics Company
Box 187
Canton, MA 02021

RE: The tariff classification of poly(vinyl chloride) scrap from Canada.

Dear Mr. Neipris:

In your letter dated May 23, 2011 you requested a tariff classification ruling for poly(vinyl chloride) scrap. Your sample is being returned.

The sample consists of poly(vinyl chloride) scrap in the form of small grey, brown, black and white flakes. Based on your information, the rigid flakes are not plasticized. The applicable subheading for poly(vinyl chloride) scrap will be subheading 3904.21.0000, HTSUS, which provides for: Other poly(vinyl chloride): Nonplasticized. The rate of duty will be 6.5% ad valorem.

Products of Canada classifiable under subheading 3904.21.0000, HTSUS, may be eligible to duty-free treatment under the North American Free Trade Agreement (NAFTA) upon compliance with all applicable regulations. NAFTA, however, is subject to modification and periodic suspension which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on NAFTA, check our Web site at www.cbp.gov and search for the term "NAFTA".

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., Washington, D.C. 20460, by calling the TSCA Assistance Line at (202) 554-1404 (hours of service: 8:30 a.m.-5:00 pm EST Monday-Friday), by Fax at (202) 554-5603 (available 24 hours a day), by e-mail to: [email protected] or by visiting their website at www.epa.gov.

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 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