U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-02 · Updates real-time
The tariff classification of polyethylene terephthalate (PET) resin from South Korea.
NY E81108 May 13, 1999 CLA-2-39:RR:NC:2:237 E81108 CATEGORY: Classification TARIFF NO.: 3907.60.0010 Ms. Catherine F. DeLylva SDV (USA) Inc. 5 Marine View Plaza, Suite 310 Hoboken, NJ 07030 RE: The tariff classification of polyethylene terephthalate (PET) resin from South Korea. Dear Ms. DeLylva: In your letter dated April 14, 1999, on behalf of BMT Commodity Corp., you requested a tariff classification ruling. The item is polyethylene terephthalate (PET) bottle-grade resin in granular form. The applicable subheading for the polyethylene terephthalate (PET) resin will be 3907.60.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms: polyethylene terephthalate, bottle-grade resins. The rate of duty will be 1.6 cents per kilogram plus 7.8 percent ad valorem. This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which is administered by the U.S. Environmental Protection Agency. You may contact them at 402 M Street, S.W., Washington, D.C. 20460, telephone number (202) 554-1404 or EPA Region II at (908) 321-6669. 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 212-637-7018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division