CLA-2-39:OT:RR:NC:N2:421
George Keller
Customs Advisory Services, Inc.
100 Hartsfield Centre Parkway, Suite 350
Atlanta, GA 30354
RE: The tariff classification of recycled polyethylene terephthalate (PET) flakes from China and India
Dear Mr. Keller:
In your letter dated May 10, 2016, on behalf of Wellman, Inc., you requested a tariff classification ruling.
The merchandise at issue is identified as recycled polyethylene terephthalate (PET) plastic flakes obtained from postconsumer bottles. Per the information provided with your submission, the imported material consists of 99% PET plastic material, with the remaining 1% consisting of inorganic material and other polymers. You indicate that the PET flakes have an intrinsic viscosity of less than 0.70 deciliters per gram. Subsequent to importation, the PET flakes will be cleaned and processed, and then extruded and chopped to ultimately be sold as polyester fiberfill.
Note 6 to Chapter 39 indicates that the expression “primary forms” includes flakes and similar bulk forms. Additionally, Note 7 to Chapter 39 states that heading 3915, which covers waste, parings, and scrap, of plastics, does not apply to a single thermoplastic material transformed into primary forms. The recycled PET flakes constitute a single thermoplastic material in primary forms and, per Headquarters Ruling Letter 966294, dated August 8, 2003, the small amounts of inorganic contaminants and non-PET plastic material do not preclude it from being classified as such.
The applicable subheading for the recycled PET flakes will be 3907.60.0070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms: Poly(ethylene terephthalate): Other. The rate of duty will be 6.5% 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 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 Evan Conceicao at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division