CLA-2 CO:R:C:F 954672 EAB
District Director
U.S. Customs Service
10 Causeway Street
Boston, Massachusetts 02222-1059
Re: Application for further Review of Protest No. 0401-93-100312,
dated May 25, 1993, concerning thallium-203 oxide and zinc
oxide; non-radioactive isotopes; Note 1(a), Section VI; GRI
1
Dear Sir:
This is a decision on a protest filed May 25, 1993 against
your decision in the classification of merchandise liquidated May
7, 1993 and entered on February 19, 1993.
FACTS:
The protestant entered all goods in subheading 2845.90.0000,
Harmonized Tariff Schedule of the United States Annotated (HTSUSA),
a provision for isotopes other than those of heading 2844, to be
entered free of duty.
Customs reclassified the merchandise identified as an oxide
of thallium-203 under subheading 2825.90.6000, a provision for
other metal oxides, and assessed duty at 3.7 percent ad valorem.
Customs reclassified the merchandise identified as an oxide
of zinc-68 under subheading 2846.90.5000 (other rare-earth metal
compounds) and assessed duty at 3.7 percent.
Each compound is described in the scientific literature as a
non-radioactive isotope.
ISSUE:
Whether non-radioactive isotopic metal oxides are classified
as such under heading 2845 or, if they answer to a description
elsewhere, are classified under a different provision of the tariff
schedule.
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 GRIs taken in order.
"Goods . . . answering to a description in heading 2844 or
2845 are to be classified in those headings and in no other heading
of the tariff schedule." Note 1(a), Section VI, HTSUSA.
Heading 2845 describes "isotopes other than those of heading
2844; compounds . . . of such isotopes . . . ."
Since the compounds at issue are compounds of non-radioactive
isotopes, i.e., oxides of thallium-203 and zinc-68, they are
described by heading 2845. In view of Note 1(a), Section VI,
HTSUSA, they must be classified thereunder.
HOLDING:
Thallium-2-3 oxide and zinc-68 oxide are classifiable under
subheading 2845.90.0000, HTSUSA, a provision for isotopes other
than those of heading 2844; compounds, inorganic or organic, of
such isotopes, whether or not chemically defined; other.
Merchandise entered under subheading 2845.90.0000 during the
calendar year 1993 was entitled to be entered free of duty.
The protest should be allowed.
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.
In accordance with Section 3A(11)(b) of Customs Directive 099
3550-065, dated August 4, 1992, Subject: Revised Protest Directive,
this decision should be mailed by your office to the protestant no
later than 60 days from the date of this letter. Any reliquidation
of the entry in accordance with the decision must be accomplished
prior to mailing of the decision. Sixty days from the date of the
decision the Office of Regulations and Rulings will take steps to
make the decision available to customs personnel via the Customs
Ruling Module in ACS and the public via the Diskette Subscription
Service, Lexis, Freedom of Information and other public access
channels.
Sincerely,
John Durant, Director
Commercial Rulings Division