CLA-2-38:OT:RR:NC:2:239
Ms. Jill M. Hurley
Livingston International, Inc.
670 Young Street
Tonwanda, NY 14150
RE: The tariff classification of waste from Canada
Dear Ms. Hurley:
In your letter dated March 27, 2012, on behalf of your client Sorinco Inc., you requested a tariff classification ruling on pharmaceutical waste for disposal purposes.
The subject merchandise you describe as pharmaceutical waste, is an assortment of discontinued and/or expired medicinal preparations and non-medical products. The items, including the original packaging materials, are processed through a shredding machine for ease of handling and shipping. While some of the packaging materials are identifiable, the medicinal preparations and non-medical products are mixed together rendering them unfit for their original intended use. The product is waste imported for disposal purposes only.
In your letter you suggest classification in 3006.92.0000, HTSUS, which provides for “waste pharmaceuticals”. There is no evidence to support your claim that all of these products are considered to be pharmaceuticals of chapter 30 before they are shredded prior to importation. Therefore, based on the condition of importation and the presentation of the waste in your letter, the product is precluded from classification in heading 3006, HTSUS.
The applicable subheading will be 3825.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Residual products of the chemical or allied industries, not elsewhere specified or included; municipal waste; sewage sludge; other wastes specified in note 6 to this chapter: Other. The rate of duty will be free.
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 Richard Dunkel (646) 733-3032.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division