NY 857421
DEC 5 1990
CLA-2-39:S:N:N1:238 857421
Ms. Debora S. Hill
Free-Flow Packaging Corporation
1093 Charter Street
Redwood City, Ca 94063
RE: The tariff classification of reprocessed polystyrene scrap
resin from Canada.
Dear Ms. Hill:
In your letter dated October 17, 1990 you requested a tariff
classification ruling.
You state that you have purchased this material from
different sources and entered it under subheading 3915.20.0000
which provides for waste, parings and scrap of plastics, of
polymers of styrene. This material has been obtained by cutting
up defective trays of oriented polystyrene and grinding them up
into irregular shaped pieces.
In reviewing the headings eligible for classification of the
reprocessed polystyrene, we noted competing headings in Chapter
39. If in a primary form subheading 3903.19.0000, HTSUSA would
apply. If in the form of a waste, parings and scrap, of
plastics, subheading 3915.20.0000, HTSUSA would apply. We also
considered Legal notes 6 and 7 to Chapter 39, HTSUSA.
Legal note 6 states that "in headings 3901 to 3914, the
expression "primary forms" applies only to the following forms:
(a) liquids and pastes, including dispersions (emulsions and
suspensions) and solutions;
(b) blocks of irregular shapes, lumps, powders (including
molding powders), granules, flakes and similar bulk forms.
Legal note 7 states that "Heading 3915 does not apply to
waste, parings and scrap of a single thermoplastic material
transformed into primary forms (headings 3901 to 3914).
Analysis of your reprocessed polystyrene sample indicates
that it is a thermoplastic polystyrene in a primary form
(irregular shaped pieces), including some powder material and
darker colored pieces which appear to contain dirt.
As this product is a single thermoplastic polystyrene
plastics material that has been transformed into a primary form
(irregular shaped pieces), it cannot be considered scrap within
subheading 3915 (Legal Notes 6 and 7 of Chapter 39 noted).
The applicable subheading for the reprocessed polystyrene
will be 3903.19.0000, Harmonized Tariff Schedule of the United
States (HTS), which provides for polymers of styrene, in primary
forms, polystyrene, other. The duty rate will be 0.9 cent per
kilogram plus 9.2 percent ad valorem.
Goods classifiable under subheading 3903.19.0000, HTS, which
have originated in the territory of Canada, will be entitled to a
5.5 percent rate of duty under the United States-Canada Free
Trade Agreement (FTA) upon compliance with all applicable
regulations.
This merchandise may be subject to the regulations of the
Environmental Protection Agency, Office of Pesticides and Toxic
Substances. You may contact them at 402 M Street, S.W.,
Washington, D.C. 20460, telephone number (800) 424-9086.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport