CLA-2-39:OT:RR:NC:N2:237
Mr. Erik D. Smithweiss
Grunfeld, Desiderio, Lebowitz
Silverman & Klestadt, LLP
707 Wilshire Boulevard
Suite 4150
Los Angeles, CA 90017
RE: The tariff classification of reground polytetrafluoroethylene (PTFE) from China, Taiwan and the United States.
Dear Mr. Smithweiss:
In your letter dated June 9, 2011, on behalf of DL Trading LTD, you requested a tariff classification ruling.
The subject merchandise consists of off grade pellets, chips, flakes and powder composed of 100% Polytetrafluoroethylene (PTFE). The material is derived from molded articles of post-commercial waste composed of 100% PTFE. Upon being disposed of, the articles of PTFE are ground into the form of chips, flakes and powders. In some cases, the powders are re-pelletized.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the HTSUS. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings at the international level. See T.D. 89-80, 54 Fed. Reg. 35127 (Aug. 23, 1989). The EN to Chapter 3904 is applicable to your product: This heading covers polymers polymers of vinyl chloride or of other halogenated olefins, in primary forms, and includes PTFE. This heading includes PTFE transformed into primary forms from waste, parings and scrap of a single thermoplastic material.
The applicable subheading for the reground polytetrafluoroethylene (PTFE) copolymer will be 3904.61.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Polymers of vinyl chloride or of other halogenated olefins, in primary forms: Fluoropolymers: Polytetrafluoroethylene (PTFE): Other The rate of duty will be 5.8% ad valorem.
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 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, by Fax at (202) 554-5603, by e-mail to: [email protected] or by visiting their website at www.epa.gov.
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