CLA-2-39:S:N:N6:221 887649

Mr. John A. Bessich
Gibney, Anthony & Flaherty
665 Fifth Avenue
New York, NY 10022-5305

RE: The tariff classification of polytetrafluoroethylene (PTFE) in scrap and primary forms from China, Japan, Italy, Germany, the United Kingdom and Singapore.

Dear Mr. Bessich:

In your letter dated June 18, 1993, on behalf of Shamrock Technologies, Inc., you requested a tariff classification ruling.

The merchandise is described as PTFE scrap or waste which consists of rejected or discarded material in the form of shavings and tape scrap. In their imported form, the shavings and tape are said to be unusable without further processing.

Five samples were submitted. Exhibits K and M are identified as oily hard shavings. Exhibit L is identified as oily hard rod shavings. Exhibit N is identified as white hard tape scrap. Exhibit O is identified as white tape scrap that has been chopped. The applicable subheading for the PTFE scrap represented by Exhibits K, L, M and N will be 3915.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for waste, parings and scrap, of plastics, other. The rate of duty will be free. The applicable subheading for the PTFE tape scrap that has been chopped (Exhibit O) will be 3904.61.0000, HTS, which provides for polymers of vinyl chloride or of other halogenated olefins, in primary forms, polytetrafluoroethylene. The rate of duty will be 1.5 cents per kilogram plus 5.7 percent ad valorem.

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.


Jean F. Maguire
Area Director
New York Seaport