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NY 884063

April 1, 1993

CLA-2-39:S:N:N6:221 884063


TARIFF NO.: 3915.90.0000; 4415.20.8000; 4401.30.4090; 4707.90.0000

Mr. Robert J. Ernst
Munchkin Recycling
1125 Indian Street, #15
Bellingham, WA 98225

RE: The tariff classification of cardboard and polyurethane foam scrap and used pallets from Canada.

Dear Mr. Ernst:

In your letter dated March 17, 1993, you requested a tariff classification ruling.

Munchkin Recycling is a recycling business that collects cardboard and polyurethane foam waste and scrap. Munchkin also collects used pallets. Munchkin plans to expand its business into Canada and import its products into the United States.

The polyurethane foam scrap is obtained primarily from carpet and mattress dealers. A free collection service is provided for such dealers who deposit their foam scrap in the provided storage containers rather than bury it in landfills. The cardboard waste is collected in much the same manner, but a monthly service fee is charged. Used pallets are also collected for a fee. Approximately 40 percent of the pallets are reusable and they are resold. The non-usable pallets are used to build storage containers.

The applicable subheading for the polyurethane foam scrap will be 3915.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for waste, parings and scrap of other plastics. The rate of duty will be free.

The applicable subheading for the cardboard scrap will be 4707.90.0000, HTS, which provides for waste and scrap of paper or paperboard: other (than certain enumerated) waste and scrap. The rate of duty will be free.

The applicable subheading for the non-usable pallets will be 4401.30.4090, HTS, which provides for sawdust and wood waste and scrap. The rate of duty will be free.

The applicable subheading for the usable pallets will be 4415.20.8000, HTS, which provides for pallets of wood. The rate of duty will be 16 2/3 percent ad valorem.

Goods classifiable under subheading 4415.20.8000, HTS, which have originated in the territory of Canada, will be entitled to an 8 percent ad valorem rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

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
Area Director

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