CLA-2-39:OT:RR:NC:N4:415

Ms. Bethany Owen
ClearFreight, Inc.
510 Plaza Drive, Suite 2275
Atlanta, GA 30349

RE: The tariff classification of artificial plastic rock from Argentina.

Dear Ms. Owen:

In your letter dated September 25, 2019, you requested a tariff classification ruling on behalf of your client, Arqlite SPC.

A sample was provided and will be retained as requested.

The product under consideration is described as Arqlite plastic gravel, which is an artificial plastic rock for use as an alternative to expanded clay, volcanic rock, and expanded polystyrene (EPS) beans in construction and landscaping. It is intended to replace, in part or in total, the traditional mineral aggregates in ready mix concrete, drainage layers, and vents. This gravel is made wholly from recycled plastic waste including polyethylene, polyester, and polypropylene.

In your request, you sought confirmation on whether this product could be classified as plastic waste. While this product is manufactured from plastic waste, various types of plastic waste are combined in a set ratio and then processed further by extrusion and pelletizing to specific sizes. As this waste has been transformed into a new, usable product, it is no longer considered waste for the purposes of classification. Therefore, classification in heading 3915 would not be appropriate.

As the Arqlite plastic gravel would be considered an article of plastic and as it is not provided for more specifically elsewhere, the applicable subheading will be 3926.90.9990, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.3 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 at https://hts.usitc.gov/current.

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 Kristopher Burton at [email protected]

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division