U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
The tariff classification of polyethylene terephthalate resin from China
N276942 July 22, 2016 CLA-2-39:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 3907.60.0030, 3907.60.0070 Dale Behm Pacific Rim Traders 150 Executive Park Blvd., Suite 4800 San Francisco, CA 94134 RE: The tariff classification of polyethylene terephthalate resin from China Dear Mr. Behm: In your letter dated May 11, 2016, you requested a tariff classification ruling. The merchandise at issue consists of four types of polyethylene terephthalate (PET) plastic resin. The products in question are identified as PETG Plastic Resin, High IV PET Resin, Low IV PET resin, and Thailand PET Resin.The PETG Plastic Resin is imported in pellet form and is intended for use in medical, cosmetic, architecture, and packaging applications. The High IV PET Resin is imported in pellet form and is said to have an intrinsic viscosity of 0.90 deciliters per gram or higher; the product is used in the manufacture of tire cord, strapping, and the like. The Low IV PET Resin is imported in pellet form and is said to have an intrinsic viscosity of 0.60 decilters per gram; the product is intended for use in the packaging industry. The Thailand PET Resin is imported in pellet form and said to have an intrinsic viscosity of 0.80 deciliters per gram; the product is intended for use in the packaging industry. The applicable subheading for the Thailand PET Resin will be 3907.60.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms: Poly(ethylene terephthalate): Packaging grade (bottle grade and other, with an intrinsic viscosity of 0.70 or more but not more than 0.88 deciliters per gram). The rate of duty will be 6.5% ad valorem. The applicable subheading for the PETG Plastic Resin, the High IV PET Resin, and the Low IV PET Resin will be 3907.60.0070, HTSUS, which provides for Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms: Poly(ethylene terephthalate): Other. The rate of duty will be 6.5% ad valorem. Certain polyethylene terephthalate resin from China may be subject to antidumping (AD) duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and Countervailing Duty” under “Popular Topics” at the top of the screen), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.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 https://hts.usitc.gov/current. 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 Evan Conceicao at evan.m.conceicao@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division