CLA-2 CO:R:C:F 953034 EAB
Area Director
U.S. Customs Service
6 World Trade Center
New York, New York 10048
Re: Application for further review of Protest No. 1001-92-104900,
dated August 3, 1992; mica M-JV; potassium aluminosilicate
mica; muscovite; Note 1, chapter 25; calcination; calcined
Dear Area Director:
This is a decision on a protest filed August 3, 1992, against
your decision in the classification of merchandise entered on
February 27, 1992 and liquidated on June 12, 1992.
FACTS:
The protestant entered the merchandise, described as potassium
aluminosilicate mica powder, under subheading 2525.20.00,
Harmonized Tariff Schedule of the United States Annotated (HTSUSA),
a provision for mica, including splittings, and mica waste; duty
was claimed at the column one general rate of 2.4 percent ad
valorem.
Customs reclassified the merchandise under subheading
6814.90.00, HTSUSA, a provision for worked mica, etc.; duty was
assessed at the column one general rate of 5.1 percent ad valorem.
The merchandise is identified as potassium aluminosilicate
mica powder. Potassium aluminosilicate mica is also known as
muscovite, a natural hydrous potassium aluminum silicate.
In this matter, counsel for the protestant advises in a
memorandum dated July 31, 1992 and attached to the Customs Form 19
that the powder is used as a filler in cosmetics products, and is
obtained from mica flakes in excess of five millimeters in diameter
that were heat treated to remove any accumulated moisture and
impurities; thereafter, they were wet ground and sorted by size.
In a telephone conversation on April 27, 1993, counsel, upon
information from the protestant, advised that the heat treatment
is used to break down the mica, thereby facilitating the washing
out of impurities.
ISSUE:
What is the classification under the HTSUSA of potassium
aluminosilicate mica, or muscovite, that has been heated and
powderized?
LAW AND ANALYSIS:
Merchandise imported into the U.S. is classified under the
HTSUSA. Tariff classification 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.
Note 1, Chapter 25, HTSUSA, provides in part that the headings
of the chapter apply to products only in the crude state or which
have been powdered but not roasted, calcined or subjected to
processing beyond that mentioned in a given heading.
Heading 2525 describes "mica, including splittings; mica
waste" and no other products. Clearly, the heading mentions no
particular processing. In other words, heading 2525 does not
specify conditions or processes which are permissible in addition
to those allowed by Note 1, Chapter 25. cf. heading 2528: natural
borates and concentrates thereof (calcined or not).
Calcination is the heating of a solid to a temperature below
its melting point to bring about a state of thermal decomposition
or a phase transition other than melting. Condensed Chemical
Dictionary (Ninth Ed.), Van Nostrand Reinhold Company. Thus, while
calcination is a heat process, heating is not calcination.
We are of the opinion that mica that has been heated to
facilitate the removal of impurities prior to grinding into powder
remains classifiable under heading 2525, HTSUSA.
HOLDING:
The protest should be allowed.
Potassium aluminosilicate mica, or muscovite, that has been
heated and powderized is classifiable under subheading 2525.20.00,
HTSUSA, a provision for mica; including splittings; mica waste;
mica powder.
Merchandise entered in 1992 under the foregoing provision was
dutiable at the column one general rate of 2.4 percent ad valorem.
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