CLA-2-39:OT:RR:NC:N:1:137
Jane Johnson
UNIFI Manufacturing, Inc.
7201 West Friendly Ave. Greensboro, NC 27408
RE: The tariff classification of polyethylene terephthalate bottle flake from Thailand
Dear Ms. Johnson:
In your letter dated March 22, 2023, you requested a tariff classification ruling.
The product under consideration is described polyethylene terephthalate (PET) bottle flake recovered from post-consumer PET drink bottles. You indicate that the viscosity of the PET bottle flake is generally considered to be a range of 0.70-0.85 ml/g. After importation, it will be further refined and processed into PET resin for use in various applications such as textiles, injection molding, thermoforms and others.
You suggest classification in 3915.90.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for waste, parings and scrap, of plastics: of other plastics: of polyethylene terephthalate (PET) plastics. You note that this classification applies because the post-consumer bottle flake has not been transformed into primary form. We disagree. Chapter 39 Legal Note 7 states “Heading 3915 does not apply to waste, parings and scrap of a single thermoplastic material, transformed into primary forms (headings 3901 to 3914).” The product under consideration is composed of polyethylene terephthalate (PET) flakes. These flakes qualify as a primary form as defined by Chapter 39 Legal Note 6 which states “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 shape, lumps, powders (including molding powders), granules, flakes and similar bulk forms.” Therefore the bottle PET flake cannot be classified in 3915.90.0010, HTSUS.
The applicable subheading for the PET bottle flake with a viscosity number of 78 ml/g to 85 ml/g will be 3907.61.0010, HTSUS, which provides for polyacetals, other polyethers and epoxide resins, in primary forms, polycarbonates, alkyd resins, polyallyl esters, and other polyesters, in primary forms: having a viscosity number of 78 ml/g or higher: having a viscosity number of 78 mg/l or more but not more than 88 mg/l. The general rate of duty will be 6.5 percent ad valorem.
The applicable subheading for the PET bottle flake with a viscosity number of 70 ml/g or more but less than 78 ml/g will be 3907.69.0010, HTSUS, which provides for polyacetals, other polyethers and epoxide resins, in primary forms, polycarbonates, alkyd resins, polyallyl esters, and other polyesters, in primary forms: other: having a viscosity number of 70 ml/g or more but less than 78 ml/g. The general rate of duty will be 6.5 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 and Border Protection 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, please contact National Import Specialist Christina Allen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division