CLA-2-74:S:N:N3:118 802626
Ms. James A. Geraghty
Donohue and Donohue
26 Broadway
New York, New York, 10004
RE: The tariff classification of copper anodes made in Mexico.
Dear Mr. Geraghty:
This is in response to your request for a tariff classification ruling, on behalf of your client Magma Company, dated September 26, 1994.
The product is copper which has been cast into anodes for electrolytic refining. You indicate that some of the copper is of a purity specified in the definition of "refined copper." You assert that the copper anodes are therefore classifiable in the provision for refined copper. However, in our opinion copper anodes for electrolytic refining are most specifically provided for in the provision for copper anodes for electrolytic refining in heading 7402.00.00, Harmonized Tariff Schedule of the United States (HTS).
The provision applicable to these copper anodes will be subheading 7402.00.00, HTS, which provides for: Unrefined copper; copper anodes for electrolytic refining. The rate of duty is 1 percent on the value of the copper content.
Articles classifiable under subheading 7402.00.00 HTS, which are entitled to reduced duty rate under the North American Free Trade Agreement (NAFTA) are dutiable at .8 percent on the value of the copper content upon compliance with all applicable regulations.
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.
This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport