CLA-2-39:OT:RR:NC:N2:237
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 polyacetal homopolymer 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 polyacetal chips homopolymer chips.
Polyacetal homopolymer chips consisting of 100% thermoplastic polyacetal homopolymer are produced from molded articles of post-commercial waste made up of 100% thermoplastic polyacetal homopolymer. The molded articles are collected after being disposed of and ground into chips to facilitate storage and transportation.
Heading 3907 provides for: Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbons, alkyd resins, polyallyl esters and other polyesters, in primary forms: Polyacetals.
Chapter 39 Subheading Note 1 (b) (1) provides, in pertinent part: Polymers are to be classified in the subheading covering polymers of that monomer unit which predominates by weight over every other single comonomer unit. Subheading 3907.10 provides for polyacetals. Polyacetal homopolymer chips consisting of 100% thermoplastic polyacetal homopolymer are provided for in subheading 3907.10.
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 polyacetal homopolymer ground into 100% thermoplastic polyacetal homopolymer chips are considered plastics in primary forms.
The applicable subheading for the thermoplastic polyacetal homopolymer chips will be 3907.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbons, alkyd resins, polyallyl esters and other polyesters, in primary forms: Polyacetals. 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.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division