The recycling cell formation problem means that disposal products are classified into recycling product families using group technology in their end-of-life phase. Disposal products have the uncertainties of product condition usage influences. Recycling cells are formed considering design, process and usage attributes. In this paper, a new approach for the design of cellular recycling system is proposed, which deals with the recycling cell formation and assignment of identical products concurrently. Fuzzy ART neural networks are applied to describe the condition of disposal product with the membership functions and to make recycling cell formation. The approach leads to cluster materials, components, and subassemblies for reuse or recycling and can evaluate the value at each cell of disposal products. Disposal refrigerators are shown as an example.