CLA-2 CO:R:C:F 951875 EAB
John A. Bessich, Esquire
Gibney, Anthony & Flaherty
One Cross Island Plaza
Rosedale, New York 11422
Re: Classification of polytetrafluoroethylene (PTFE) scrap; 3904
Dear Mr. Bessich:
This is in reply to your letter dated April 16, 1992, on
behalf of Shamrock Technologies, Inc., in which you request a
binding ruling on the classification of PTFE scrap under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).
FACTS:
The merchandise to be classified is represented in five
samples. Exhibit A is identified as white sintered tubing scrap
in various length and of diameters exceeding 1 mm. Exhibit B is
described as pigmented sintered tubing scrap; it is similar to
Exhibit A except in respect to coloring. Exhibit C is identified
as extrusion waste consisting of white heels and cones, all of
which appear to be irregularly shaped chunks. Exhibit D is
identified as white tails and consists of one strip and several
irregularly shaped chunks. Exhibit E is identified as hard rod
shavings and consists of one C-shaped piece and shavings.
None of the PTFE imported by Shamrock is sold in the
condition as imported. All is used to manufacture different
grades of dry, fine PTFE powders. Exhibits A-E are ground,
irradiated and further, finer ground to make the PTFE powders.
ISSUE:
What is the classification of PTFE scrap?
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) set forth the
legal framework in which merchandise is to be classified under
the HTSUSA. GRI 1 requires that classification be determined
first according to the terms of the headings of the tariff and
any relative section or chapter notes and, unless otherwise
required, according to the remaining GRI's taken in order.
Heading 3904, HTSUSA, describes in part polymers of
halogenated olefins in primary forms. Subheading 3904.61.00
describes "fluoropolymers: polytetrafluoroethylene (PTFE)."
Heading 3915 describes waste, parings and scrap of plastics,
and subheading 3915.90 identifies waste, parings and scrap of
plastics, other than ethylene, styrene and vinyl chloride.
Two legal notes to chapter 39 pertain. Note 6(b) defines
"primary forms" to include blocks of irregular shape, lumps,
powders, flakes and similar bulk forms. Note 7 provides that
heading 3915 does not apply to waste, parings and scrap of a
single thermoplastic material, transformed into primary forms,
and this mandatory classification scheme is stressed in the
Explanatory Notes to the chapter. Explanatory Note 39.15 informs
us that merchandise classifiable under heading 3915 may consist
either of broken or worn articles of plastics clearly not usable
for their original purposes, or of manufacturing waste (shavings,
dust, trimmings, etc.) and although some "waste" can be reused
and therefore should remain classifiable under heading 3915
rather than elsewhere, "waste, parings and scrap of a single
thermoplastic material, transformed into primary forms," is not
"waste" in a tariff sense, but is a polymer classifiable under
one of headings 3901-3914. See also HQ 089064 (November 4,
1991).
We find that none of the samples has been transformed into a
primary form; rather, taken together, the samples represent
broken or worn articles of plastic clearly not usable for their
original purposes, or manufacturing waste constituted of
shavings, dust, trimings or lumps or blocks of irregular shape.
HOLDING:
PTFE scrap in the forms of the five samples at issue here is
not a single thermoplastic that has been transformed into primary
form. It is classifiable under subheading 3915.90.0000, HTSUSA,
a provision for waste, parings and scrap, of plastics; of other
plastics and entitled to be entered under column 1 free of duty.
Sincerely,
John Durant, Director