Ms. Laureen Sterling
Regulatory Operations Specialist
FedEx Trade Networks
Transport & Brokerage, Inc.
205 West Service Road
Champlain, New York 12919
RE: Classification of regranulated poly(ethylene terephthalate) from the Netherlands.
Dear Ms. Sterling:
In your letter dated November 26, 2007, on behalf of Maillis Strapping Systems, you requested a tariff classification ruling.
PlanoPET FR 94 consists of light green regranulated poly(ethylene terephthalate) granulate that has been processed from ground pop bottles into a single thermoplastic material in primary form for use in manufacturing polyester strapping.
You suggest classification in subheading 3915.90.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Waste, parings and scrap, of plastics: Of other plastics: Of polyethylene terephthalate (PET) plastics. Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. Chapter 39 legal note 7 to the HTSUS states: Heading 3915 does not apply to waste, parings and scrap of a single thermoplastic material, transformed into primary forms (headings 3901 to 3914). Chapter 39 legal note 6 describes the expression “primary forms” as including powders, granules, flakes and similar bulk forms. Although the PET granules that are the subject of your request originated as scrap bottles, they are imported in the form of a single thermoplastic material, i.e., PET, in a primary form. Therefore, the product cannot be classified in any of the subheadings of heading 3915.
Heading 3907, HTSUS, provides for: Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms. Subheading 3907.60.00, HTSUS, provides for: Poly(ethylene terephthalate).
The applicable subheading for the regranulated polyethylene terephthalate will be 3907.60.0050, HTSUS, which provides for: Poly(ethylene terephthalate): Other, in primary forms. The rate of duty will be 6.5 percent 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 administered by the U.S. Environmental Protection Agency. You may contact them at 402 M Street, S.W., Washington, D.C. 20460, telephone number (202) 554-1404.
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 merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Frank Cantone at 646-733-3038.
Robert B. Swierupski