CLA-2 RR:TC:FC 959438K
Jennifer de Laurentiis, Esq.,
Cheryl Ellsworth, Esq., and
Jeffrey S. Levin, Esq.
Harris & Ellsworth, Attorneys at Law
The Watergate
2600 Virginia Avenue, N.W., Suite 1113
Washington, D.C. 20037-1905
RE: Revocation of New York Ruling Letter (NYRL) 803793, Dated
December 9, 1994; Nitrided Vanadium Products
Dear Ms. de Laurentiis, Ms. Cheryl Ellsworth, and Mr. Jeffrey
S.Leviv:
In response to your letter dated October 27, 1994, on behalf
of your client, Shieldalloy Metallurgical Corporation, the Customs
Service issued NYRL 803793, dated December 9, 1994, which held
that the Nitrided Vanadium products described therein were
classified as other nitrides of vanadium, in subheading
2850.00.20, Harmonized Tariff Schedule of the United States
(HTSUS), with a 1994 general rate of duty of 16 percent ad valorem
and now with a 1997 general rate of duty of 12.8 percent ad
valorem.
This letter is to inform you that NYRL 803793 no longer
reflects the views of the Customs Service and is revoked in
accordance with section 177.9(d) of the Customs Regulations (19
CFR 177.9(d)). Pursuant to section 625, Tariff Act of 1930 (19
U.S.C. 1625), as amended by section 623 of Title VI (Customs
Modernization) of the North American Free Trade Agreement
Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993),
hereinafter, section 625), notice of the proposed revocation of
NYRL 803793 was published on May 28, 1997, in the Customs
Bulletin, Volume 31 , No. 22. The following represents our
position.
FACTS:
There are two Nitrided Vanadium products described in NYRL
803793, that are identical in composition except for the nitrogen
contents; one contains 7.0 percent nitrogen and the other contains
12.0 percent nitrogen. The other elements in Nitrided Vanadium 7,
and Nitrided Vanadium are, 80 percent vanadium, 0.05 percent
silicon, 0.05 percent aluminum, 0.03 manganese, 0.02 phosphorus
0.02 sulfur, 0.01 percent chromium and 0.01 percent nickel. The
products are used for the strengthening of low alloy steel.
ISSUE:
The issue is whether the products as described above are
classified as nitrides of vanadium in subheading 2850.00.20,
HTSUS, or as other carbides, in subheading 2849.90.50, HTSUS.
LAW AND ANALYSIS:
Heading 2849, HTSUS, covers carbides, whether or not
chemically defined. Subheading 2849.90.50, HTSUS, provides for
such carbides other than of calcium, silicon, boron, chromium, and
tungsten. Heading 2850, HTSUS, provides for hydrides, nitrides,
azides, silicides and borides, whether or not chemically defined,
other than compounds which are also carbides of Heading 2849.
Subheading 2850.00.20, HTSUS provides for nitrides of vanadium.
However, heading 2850 excludes coverage of compounds which are
also carbides of heading 2849.
The Explanatory Notes (EN) to the Harmonized Commodity
Description and Coding System, which represent the official
interpretation of the tariff at the international level,
facilitate classification under the HTSUS by offering guidance in
understanding the scope of the headings and General Rules of
Interpretation of the HTSUS. Note C to the EN for heading 2849,
states as follows, that the heading covers
Compounds consisting of one or more metal elements combined
with carbon and another nonmetal element, e.g. aluminum
borocarbide, zirconium carbonitride, titanium carbonitride.
The proportions of the elements in some of these compounds
may not be stoichiometric.
The products are compounds. Each product is composed of a
metal (vanadium) combined with carbon and another nonmetal
(nitrogen). As stated in the EN for heading 2849, the proportions
of the elements in these compounds need not be stoichiometric. We
conclude that the products are classified as carbides in heading
2849, HTSUS.
HOLDING:
The Nitrided Vanadium products described above are classified
as carbides other than of calcium, silicon, boron, chromium, or
tungsten, in subheading 2849.90.50, HTSUS, with a 1994 and a 1997
general rate of duty of 3.7 percent ad valorem.
NYRL 803793, dated December 9, 1994, is revoked.
In accordance with 19 U.S.C. 1625, this ruling will become
effective 60 days after its publication in the Customs Bulletin.
Publication of rulings or decisions pursuant to 19 U.S.C. 1625
does not constitute a change of practice or position in accordance
with section 177.10(c)(1), of the Customs Regulations (19 CFR
177.10(c)(1)).
Sincerely,
John Durant, Director
Tariff Classification
Appeals Division