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NY 863044

May 16, 1991

CLA-2-44:S:N:N1:230 863044


TARIFF NO.: 4401.30.4090

Mr. David Young
Mazda Motor Manufacturing (USA) Corp.
1 Mazda Drive
Flat Rock, MI 48134

RE: The tariff classification of non-reusable used wood pallets from Japan

Dear Mr. Young:

In your letter dated April 30, 1991, you requested a tariff classification ruling.

The ruling was requested on non-reusable used wood pallets. The wood pallets were imported into your Foreign Trade Zone as common packaging for automobile parts. After serving this purpose, the pallets were usually disposed of by being crushed and sent to a land-fill. In order to save on disposal costs, the used pallets will be given away to anyone who can use them for various other purposes such as for fuel. The pallets will be entered as a random mix of good and broken pallets.

The applicable subheading for the non-reusable used wood pallets will be 4401.30.4090, Harmonized Tariff Schedule of the United States (HTS), which provides for sawdust and wood waste and scrap, other. The rate of duty will be Free.

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.


Jean F. Maguire

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