Ms. Cecilia D. Larsen
D.J. Powers Co., Inc.
Corporate Headquarters Savannah
P. O. Box 9239
Savannah, GA 31412-9239
RE: Classification of regranulated poly(ethylene terephthalate) pellets from Guatemala.
Dear Ms. Larsen,
In your letter dated June 11, 2009 on behalf of William Barnet & Son, LLC, you requested a tariff classification ruling.
PET-216 consists of off white regranulated poly(ethylene terephthalate) pellets (PET) that have been processed from ground plastic bottles into a single thermoplastic.
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 Interpretations (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, alkyds 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, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Poly(ethylene terephthalate): Other, in primary forms. The rate of duty will be 6.5%, ad valorem.
Articles classifiable in 3907.60.0050, HTSUS, that are products of Guatemala and other beneficiary countries may be entitled to duty free treatment under the Dominican Republic-Central America-United States Free Trade Implementation Act (DR-CAFTA) upon compliance with all applicable regulations.
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.
Robert B. Swierupski
National Commodity Specialist Division