CLA-2 R:C:F 955646 ASM
District Director of Customs
6269 Ace Industrial Dr.,
Cudahy, WI 53110
RE: Application for Further Review of Protest No. 3701-92-100078, "Potassium Nickel
Fluoride IV" (CAS No. 17218-47-2)
Dear Sir:
This letter is in response to your request for further review of Protest No. 3701-92-100078, regarding the tariff classification of "Potassium Nickel Fluoride IV."
FACTS:
The subject merchandise was entered as "Potassium Nickel (IV) Fluoride" (CAS No.
17218-47-2) and it was liquidated under subheading 2826.19.0000, of the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), the provision for fluorides, dutiable at
3.9 percent ad valorem.
The protestant seeks reclassification of the goods to subheading 2826.90.0000,
HTSUSA, a provision for other complex fluorine salts, dutiable at 3.1 percent ad valorem.
ISSUE:
What is the correct tariff classification for "Potassium Nickel Fluoride IV?"
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LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA) is made in accordance with the General Rules of Interpretation
(GRI's). As stated in GRI 1, the classification is determined first in accordance with the terms
of the headings which must be read in conjunction with the 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 in their appropriate order. The Explanatory Notes to the
Harmonized Commodity Description and Coding System (EN's), facilitate classification under
the HTSUSA by offering guidance in understanding the scope of the headings and GRI's.
The product under consideration is composed of a complex salts of nickel (M2NiF6),
which have been prepared by the action of fluorinating reagents on a mixture of halides and
alkali metal halides.
As a complex fluorine salt, it is our determination that the product should be classified
in Chapter 28. Specifically, Note 5, Chapter 28, states that "Except where the context
otherwise requires, double or complex salts are to be classified in heading 2842." The text,
however, does otherwise require that complex fluorine salts are to be classified in heading
2826, because the heading includes "Fluorides; flurosilicates, fluoroaluminates and other
complex fluorine salts" (emphasis supplied). The EN's to heading 2826 further support this
finding at p. 270, Section C, which specifically states that this heading encompasses "complex
fluoride oxide salts."
Accordingly, at the subheading level, the product is properly classified under
subheading 2826.90.0000, HTSUSA, which is the provision for classification of other
complex fluorine salts.
HOLDING:
The product known as "Potassium Nickel Flouride IV" is classified in subheading
2826.90.0000, HTSUSA, the provision for "fluorides; fluorosilicates, fluoroaluminates and
other complex fluorine salts: Other", dutiable at the general column one rate of 3.1 percent ad
valorem.
Since reclassification of the merchandise as indicated above would result in a lower rate
of duty, you are instructed to allow the protest in full. A copy of this decision should be
attached to the Form 19 Notice of Action.
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In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated
August 4, 1993, 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 Diskette Subscription
Service, Freedom of Information Act and other public access channels.
Sincerely,
John Durant, Director
Commercial Rulings Division