CLA-2-28:S:N:N1:235 866914
Mr. J. P. Urwitz
Hale and Dorr
1455 Pennsylvania Avenue, N. W.
Washington, D. C. 20004
RE: The tariff classification of gold potassium cyanide from
Switzerland.
Dear Mr. Urwitz:
In your letter dated August 29, 19991, you requested a
tariff classification ruling on behalf of you client, Metalor USA
Refining Corp..
According to your request you are of the opinion that gold
potassium cyanide should be classified as a precious metal in
subheading 7108.11.0000. You advise that gold when used in
electroplating, is unstable in water by itself. In order to
overcome this problem the metal is reacted with potassium
cyanide which makes it stable. Therefore the chemical aspect of
the product should be disregarded because it is always used in
electroplating and only the gold metal is used.
Please note that the Explanatory Notes, Chapter 28, pages
308 and 309, make reference to several precious metal chemical
compounds used in electroplating. It appears that these compounds
were well known to the writers of the Harmonized Tariff Schedules
and it was their intent to included them in Chapter 28. Since in
our opinion the product is a precious metal chemical compound, it
follows that it should be classified in Chapter 28.
The applicable subheading for gold potassium cyanide will be
2843.30.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for gold compounds. The rate of duty will
be 5 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport