CLA-2 CO:R:C:F 954018 ALS
District Director of Customs
9400 Viscount
Suite 104
El Paso, TX 79925
RE: Internal Advice Request 28/93 Regarding the Classification of
"Masonry Cement" from Mexico
Dear Mr. Holler;
This is in response to your request for internal advice as to
the classification of a cement product from Mexico invoiced as
masonry cement. The port of El Paso has been classifying this
product as other hydraulic cement in subheading 2523.90.0000,
HTSUSA. The New Orleans Customs Laboratory has analyzed the
product and concluded that it is a portland cement. This finding
would dictate classification of the product in subheading
2523.29.0000, HTSUSA.
FACTS:
The product under consideration consists of 75 percent gary
portland cement and 25 percent calcium carbonate (limestone).
ISSUE:
What is the classification of the cement product under
consideration?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is governed by
the General Rules of Interpretation (GRI's) taken in order. - 2 -
GRI 1 provides that the classification is determined first in
accordance with the terms of the headings and any relative section
and chapter notes. If GRI 1 fails to classify the goods and if the
heading and legal notes do not otherwise require, the remaining
GRI's are applied, taken in order.
In considering whether a product consisting of 75 percent gray
portland cement and 25 percent calcium carbonate is classifiable
as portland cement we consulted several standards established by
the American Society for Testing Materials (ASTM). We noted that
Standard C91 deals with a product known as masonry cement (portland
cement and limestone) and that such product is not referenced in
Standard C595 which list and defines blended hydraulic cement.
Standard C465, which superseded C150, and deals with the processing
of additions for use in the manufacture of hydraulic cements
specifies in section 3.5 thereof that the cement will comply with
the specifics for gray portland cement in Standard C150 or C595,
"...except that it contains the addition under test. The effect
of the addition on the properties of the cement shall also be
within the following limits:." Therefore, cement containing 25
percent calcium carbonate additive is still a type of portland
cement. In this regard we note that the aforementioned Standard
C595 lists many different types of portland cement, several of
which contain more that 25 percent additives. It appears that the
instant product is considered to be a type of portland cement by
both industry standards and commercial convention. The fact that
it meets the requirement in Standard C91 for masonry cement does
not keep it from being considered a type of portland cement.
The Explanatory Notes to Harmonized System (EN), which
represent the considered views of the international classification
experts indicate, under EN 25.23, that additives may be placed in
a portland cement product without negating its identity as portland
cement.
HOLDING:
A cement product containing 75 percent portland cement and 25
percent calcium carbonate is classifiable as portland cement in
subheading 2523.29.0000, HTSUSA. Such product from Mexico while
eligible for a free rate of duty is subject to dumping duties under
Case A-201-802-001.
Sincerely,
John Durant, Director
Commercial Ruling Division