CLA-2 CO:R:C:F 951240 EAB
District Director
U.S. Customs Service
101 East Main Street
Norfolk, Virginia 23510
Re: Application for Further Review of Protest No. 1401-91-
100126, dated August 5, 1991, liquidated August 2,
1991, concerning rare-earth oxides; mixtures; heading
2846; polishes for glass
Dear Sir:
This is a decision on a protest filed August 5, 1991,
against your decision in the classification under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA) of the
merchandise liquidated August 2, 1991.
FACTS:
The protestant claims that the goods are classifiable under
subheading 2846.90.20, HTSUSA, a provision for compounds of rare-
earth metals, or of mixtures of these metals, specifically,
mixtures of rare-earth metals oxides other than of cerium
compounds, to be entered free of duty.
Customs classified the goods under subheading 3405.90.0000,
(HTSUSA), a provision for polishes, including polishes for glass,
dutiable at the column one general rate of 2.5 percent ad
valorem.
Customs New York laboratory has analyzed a sample of the
entered merchandise and reports that it is composed of "various
mixtures of rare earth oxides and other inorganic chemical
compounds" used as a glass polishing agent.
ISSUE:
What is the proper classification of mixtures of rare-earth
and other oxides used as polishers in the manufacture of glass?
LAW AND ANALYSIS:
Merchandise imported into the U.S. is classified under the
HTSUSA. The tariff classification of merchandise under the
HTSUSA is governed by the principles set forth in the General
Rules of Interpretation (GRIs) and, in the absence of special
language or context which otherwise requires, by the Additional
U.S. Rules of Interpretation. The GRIs and the Additional U.S.
Rules of Interpretation are part of the HTSUSA and are to be
considered statutory provisions of law for all purposes.
GRI 1 requires that classification be determined first
according to the terms of the headings of the tariff schedule and
any relative section or chapter notes and, unless otherwise
required, according to the remaining GRI's taken in order.
Heading 2846 covers products such as compounds of rare-
earth metals and mixtures of the same. Explanatory Note (EN)
28.46 makes it clear that the heading does not include mixtures
of such metallic salts having different anions. Since the
subject merchandise is such a heterogenous mixture, none of the
products is classified in this heading.
Heading 3405 covers polishes and creams for glass. We are
of the opinion that the subject goods are described under this
heading.
HOLDING:
Mixtures of rare-earth and other oxides used as polishers in
the manufacture of glass are classifiable under subheading
3405.90.000, HTSUSA, a provision for polishes and creams for
glass; other. Entries of merchandise classified under this
subheading for the year 1991 were dutiable at the column one
general rate of 2.5 percent ad valorem.
You are instructed to deny the protest.
A copy of this decision should be attached to the Customs
Form 19 and provided to the protestant as part of the notice of
action on the protest.
Sincerely,
John Durant, Director