CLA-2 CO:R:C:G 087500 AJS
Mr. Charles A. Snodderly
SKW Metals and Alloys, Inc.
P.O. Box 368
Niagara Falls, NY 14302
RE: Aluminum manganese briquettes; Subheading 8111.00.45;
Subheading 8111.00.60; General Rule of Interpretation 1; Section
XV note 5; Subheading 8111.00; unwrought; Section XV Additional
U.S. Note 2; NY Ruling 843268 (07/21/90).
Dear Mr. Snodderly:
We have been asked to review New York Ruling 843268
(07/21/89), regarding the tariff classification of aluminum
manganese briquettes.
FACTS:
The articles at issue are aluminum manganese briquettes.
They are a mixture of aluminum powder and manganese powder which
have been formed into briquettes by application of pressure, but
they are not sintered. The briquettes are composed of 75 to 80
percent manganese powder with the remainder being aluminum
powder.
ISSUE:
Whether the aluminum manganese briquettes are properly
classifiable within subheading 8111.00.45, Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), which provides
for "[m]anganese and articles thereof, including waste and scrap:
[o]ther: [u]nwrought manganese."; or classifiable within
subheading 8111.00.60, HTSUSA, which provides for other manganese
and articles thereof.
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LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is governed
by the General Rules of Interpretation (GRI's). GRI 1 provides
that classification is determined first in accordance with the
terms of the headings of the tariff and any relative section or
chapter notes. Section XV note 5, HTSUSA, states that composite
articles of base metal (including articles of mixed materials
treated as articles of base metal under the Interpretative Rules)
containing two or more base metals are to be treated as articles
of the base metal predominating by weight over each of the other
metals. The briquettes at issue are composed of the base metals
manganese and aluminum. The briquettes are composed of 75 to 80
percent manganese powder. Accordingly, the briquettes are to be
treated as articles of manganese for classification purposes.
Subheading 8111.00, HTSUSA, provides for manganese and
articles thereof, including waste and scrap. As stated
previously, the briquettes in question are articles of manganese.
More specifically, they are unwrought manganese. The term
"unwrought" refers to metal in the form of briquettes. Section
XV, Additional U.S. Note 2. The articles at issue are in the
form of briquettes. Accordingly, the briquettes satisfy the
terms of this subheading and are properly classifiable therein.
In NY Ruling 843268 (07/21/89), the aluminum briquettes at
issue were classified within subheading 8111.00.60, HTSUSA, which
provides for other manganese and articles thereof. This class-
ification is not appropriate based on the fact that manganese
briquettes are unwrought and specifically provided for within
subheading 8111.00.45, HTSUSA.
HOLDING:
The aluminum manganese briquettes at issue are properly
classifiable within subheading 8111.00.45, HTSUSA, which
provides for unwrought manganese dutiable at the rate of 14
percent ad valorem. Merchandise classifiable within this
subheading is not entitled to duty free treatment under the
Generalized System of Preferences (GSP).
NY Ruling 843268 (07/21/89) is hereby revoked pursuant to
Customs Regulation 177.9(d), 19 C.F.R. 177.9(d).
This office recognizes that pending transactions may be
adversely affected by this revocation. Should this situation
arise, you may notify this office and apply for temporary relief
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from the binding effects of this ruling. Such a request would be
pursuant to Customs Regulation 177.9(d)(3), 19 C.F.R.
177.9(d)(3).
Sincerely,
John Durant, Director
Commercial Rulings Division