CLA-2 CO:R:C:G 087579 SLR
Mr. Randall C. Willette
A.N. Deringer, Inc.
30 West Service Road
Champlain, NY 12919-9703
RE: Solder Paste
Dear Mr. Willette:
This is in response to your letter of July 10, 1990, on
behalf of Solution 22 International Inc., regarding the
classification and duty free status of solder paste under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).
In HRL 555692 of August 15, 1990, Customs Value, Special
Programs & Admissibility Branch determined that the subject
solder paste qualified for the duty exemption available under
subheading 9801.00.10, HTSUSA. That office has since forwarded
your inquiry for resolution of the classification issue.
FACTS:
The merchandise in issue involves four types of solder
paste, samples of which were provided for our examination. The
solder paste consists of tin and other metals and chemicals
depending on what type of metal the solder is to be applied to.
ISSUE:
What is the proper classification of the subject solder
paste under the HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification is determined
according to the terms of the headings and any relative section
or chapter notes.
-2-
Heading 3810, HTSUSA, provides, in pertinent part, for
"soldering or welding powders or pastes consisting of metal and
other materials." The Explanatory Note to heading 3810
indicates that soldering preparations of that heading must
contain constituents which guard against oxidation as well as
metals. Moroever, these preparations must be put up in the form
of powders or pastes.
The subject solder preparation consists of a combination of
powdered metals and flux (an anti-oxidation material) blended
into a petrolatum base. As the preparation is put up in the form
of a paste, it is classifiable in heading 3810, HTSUSA.
HOLDING:
The merchandise in issue is classifiable in subheading
3810.10.0000, HTSUSA, which provides for "[p]ickling preparations
for metal surfaces; soldering, brazing or welding powders and
pastes consisting of metal and other materials." The General
rate of duty is 5 percent ad valorem. As the subject solder
paste qualifies for the duty exemption available under subheading
9801.00.10, HTSUSA, it may enter the U.S. free of duty.
Sincerely,
John Durant, Director
Commercial Rulings Division