Mr. Eric Smithweiss
Grunfeld, Desiderio, Lebowitz,
Silverman & Klestadt, LLP
399 Park Avenue, 25th Floor
New York, New York 10022
RE: The tariff classification of thermoplastic acrylonitrile-butadiene-styrene copolymer chips from China, Taiwan, Korea and the United States.
Dear Mr. Smithweiss:
In your letter dated April 27, 2010, on behalf of D.L. Trading Ltd., you requested a tariff classification ruling for thermoplastic acrylonitrile-butadiene-styrene copolymer chips.
Acrylonitrile-butadiene-styrene chips consisting of 100% thermoplastic acrylonitrile-butadiene-styrene copolymer are produced from molded articles of post-commercial waste composed of 100% thermoplastic acrylonitrile-butadience-styrene copolymer. The molded articles are collected after being disposed of and ground into chips to facilitate storage and transportation.
Chapter 39 Note 4 is relative to your product and provides, in pertinent part: For purposes of this chapter, except where the context otherwise requires, copolymers and polymer blends are to be classified in the heading covering polymers of that comonomer unit which predominates by weight over every other single comonomer unit. For the purpose of this note, constituent comonomer units of polymers falling in the same heading shall be taken together.
Heading 3903 provides for: Polymers of styrene, in primary forms. Classification in heading 3903, requires that the styrene comonomer unit must predominate by weight over every other single comonomer unit (in this case the acrylonitrile and butadiene comonomer units). Explanatory Note 39 includes under Primary Forms, in pertinent part: Waste, parings and scrap of a single thermoplastic material transformed into primary forms are classified in headings 39.01 to 39.14 according to the material. Molded articles of 100% thermoplastic acrylonitrile-butadience-styrene copolymer ground into 100% thermoplastic acrylonitrile-butadiene-styrene copolymer chips are considered plastics in primary forms.
Chapter 39 Subheading Note 1 (a) (2) provides, in pertinent part: Copolymers named in subheading 3903.30 are to be classified in that subheading provided that the comonomer units of the named copolymers contribute 95% or more by weight of the total polymer content. Acrylonitrile-butadiene-styrene chips consisting of 100% thermoplastic acrylonitrile-butadiene-styrene copolymer are provided for by name in subheading 3903.30.
The applicable subheading for thermoplastic acrylonitrile-butadiene-styrene copolymer chips having a styrene comonomer unit which predominates by weight over the acrylonitrile and butadiene comonomer units, will be 3903.30.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Polymers of styrene, in primary forms: Acrylonitrile-butadiene-styrene copolymers. The rate of duty will be 6.5% ad valorem.
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.
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