&&According to the information provided, this demand concerns a Polymerization Plant which uses the Chemtex company process.&&&&The monomers Mono-Ethylene Glycol (MEG) and Dimethyl Terephthalate (DMT) produced from waste Polyethylene terephthalate (PET) flakes using LOOP's industry technology will be polymerized back on-site to produce 100% grade recycled PET chips, to be used in food industries. A total of 48 kT per year of bottle grade PET chips can be produced.&&&&The Chemtex Polymerization Plant operates via two different processes: the Chemtex Continuous Polymerization (CP) and the Solid State Polymerization (SSP) plant (Area 1000), where purified MEG and purified DMT produced from the PET Depolymerization process are combined to form recycled PET.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System and the Canadian Rules set out in the schedule. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS).&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your application for an advance ruling, you suggested tariff classification number 8419.89.00.00. This tariff classification number is incorrect.&&&&The Polymerization Plant at issue is comprised of various machines and/or appliances to produce polyester polymer of the desired molecular weight, viscosity, and color suitable for solid-state polymerization process (SSP).&&&&Taking into account that the plant at issue is comprised of various machines interconnected together by means of piping, by electric cables, and/or by other devices, Note 4 to Section XVI applies to determine its classification. This Note states that "Where a machine (including a combination of machines) consists of individual components (whether separate or interconnected by piping, by transmission devices, by electric cables or by other devices) intended to contribute together to a clearly defined function covered by one of the headings in Chapter 84 or Chapter 85, then the whole falls to be classified in the heading appropriate to that function."&&&&In this instance, by application of Note 4 to Section XVI, the clear defined function of the plant at issue is that of being used to work on plastic or to manufacture products from that material; as a result, the plant meets the terms of heading 84.77, as a "Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this Chapter."&&&&It is worth mentioning that, even though the phrase "not specified or included elsewhere in this Chapter" is included in the terms of heading 84.77, the plant is not specified or included in any other heading of Chapter 84 because the function of being used to work on plastic or to manufacture products from that material is, in fact, not included in any other heading of Chapter 84, and that function is beyond the function of treating the plastic material by a process involving a change of temperature.