CLA-2 CO:R:C:G 086747 RFC
Mr. E. Keilty
Sogem-Afrimet Inc.
1212 Avenue of the Americas
New York, NY 10036
RE: Modification of New York Ruling Letter (NYRL) 848831;
cobalt oxides; commercial cobalt oxides; other coloring
matter
Dear Mr. Keilty:
This letter is in response to a letter written on your
behalf by Export-Import Services, Inc. and dated February 27,
1990. That letter requested a reconsideration of NYRL 848831,
dated February 7, 1990, and concerned the tariff classification
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA) of certain mixtures or solutions containing
the oxides of cobalt.
FACTS:
The specification sheets and sample which you submitted
indicate that there exist two separate mixtures or solutions
under consideration for tariff classification: One mixture or
solution (hereinafter "Solution No. 1") consists of a mixture of
the oxides of cobalt (Co304 and Co0). The other mixture or
solution (hereinafter "Solution No. 2") also consists of a
mixture or solution of the oxides of cobalt (Co304 and Co0) but
also contains sodium carbonate (Na2C03). Both mixtures or
solutions also contain minute quantities of metal residues.
In NYRL 848831, your product was classified under heading
3206 of the HTSUSA based on the information set forth in the
specification sheet submitted with your original request. That
sheet identified a mixture or solution consisting of Co0, Co304,
and Na2C03 (Solution No. 2). Your submission of an additional
specification sheet indicates, as discussed above, that you also
import a mixture or solution consisting of Co0 and Co304 without
Na2C03 (Solution No. 1).
ISSUES:
(1) Whether a product consisting of the oxides of cobalt
(Co0 and Co304) should be classified as either a cobalt oxide or
as a commercial cobalt oxide under the HTSUSA.
(2) Whether a product consisting of the oxides of cobalt
(Co0 and Co304) and sodium carbonate (Na2C03) should be
classified as a cobalt oxide or as a commercial cobalt oxide or
as other coloring matter under the HTSUSA.
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is governed
by the General Rules of Interpretation (GRI's). GRI 1 requires
that classification be determined first according to the terms of
the headings of the tariff and any relative section or chapter
notes and, unless otherwise required, then according to the
remaining GRI's, taken in order.
Subheading 2822 provides for cobalt oxides and commercial
cobalt oxides. The Explanatory Notes to heading 2822 describe
and identify cobalt oxides as a "grey, brownish or greenish
powder," and commercial cobalt oxides as a "...greyish or black
powder consisting of cobalt monoxide and cobalt saline oxide in
various ratios." Therefore, in order to be classified under
heading 2822 as a "cobalt oxide," a product must consist solely
of cobalt oxide (Co0). But if a product consists of cobalt
monoxide (Co0) and cobalt saline oxide (Co304), in whatever
ratios, it is classified as a commercial cobalt oxide. If there
exist any additional inorganic compounds (e.g., sodium carbonate
(Na2C03)) in a product, however, it must be classified elsewhere
in the HTSUSA.
Chapter 32 provides for, among other things, pigments and
other coloring matter. Heading 3206, in turn, provides for other
coloring matter and preparations as specified in note 3 to
chapter 32. Note 3 states, in part, that "[heading]...3206
appl[ies] also to preparations based on coloring matter
(including...coloring pigments of heading 2530 or chapter 28,
metal flakes and metal powders), of a kind used for coloring any
material or used as ingredients in the manufacture of coloring
preparations." In view thereof, mixtures or solutions consisting
of Co304, Co0, and a third inorganic compound (e.g., Na2C03) and
used as coloring or as an ingredient in the manufacture of
coloring preparations are classified under heading 3206.
In light of the above, the product identified above as
Solution No. 1 (consisting of Co0 and Co304) is properly
classified under heading 2822 as a commercial cobalt oxide and
the product identified above as Solution No. 2 (consisting of Co0
and Co304 and Na2C03) is properly classified under heading 3206
as other coloring matter.
HOLDING:
The product identified above as Solution No. 1 (consisting
of Co0 and Co304) is properly classified under subheading
2822.00.0000, HTSUSA, which provides for commercial cobalt
oxides. The general rate of duty is 2.6 cents per kg.
The product identified above as Solution No. 2 (consisting
of Co0 and Co304 and Na2C03) is properly classified under
subheading 3206.49.5000, HTSUSA, which provides for other
coloring matter, other coloring matter and other preparations,
other, other. The general rate of duty is 3.1 percent ad
valorem.
In light of the above, NYRL 848831 is hereby modified to the
extent that it is inconsistent with this ruling letter. See 19
C.F.R. 177.9(d).
Sincerely,
John Durant, Director
Commercial Rulings Division