CLA-2-71:S:N:N3:115 888508
Mr. Rudy Magdangal
Engelhard Corporation
700 Blair Road
Carteret, New Jersey 07008
RE: The tariff classification of a precious metal wire cloth from
the
United Kingdom.
Dear Mr. Magdangal:
In your letter dated July 12, 1993, you requested a tariff
classification ruling.
The subject item is wire cloth made of a platinum and rhodium
alloy produced in the United States which is being sent to the
United Kingdom for weaving. Upon returning to the United States,
it will be cut, welded, and made into an activated catalyst which
will be treated with a platinum-containing salt and fabricated into
multi-layer units.
You indicate that you would register the merchandise prior
to export to the U.K. and when it is returned, enter the
merchandise in 9802 HTS.
Subheading 9802.00.6000 provides that any article of
metal... manufactured in the United States or subjected to a
process of manufacture in the United States, if exported for
further processing, and if the exported article as processed
outside the United States, or the article which results from the
processing outside the United States, is returned to the United
States for further processing may be entered with duty upon the
value of such processing outside the United States upon compliance
with Customs Regulations.
In order to meet the requirements of "further processing,"
some operations must be applied to the metal articles that will
change their shape or form or impart new and different properties
which become an integral part of the metal itself.
In this instance, the U.S. made materials sent to the U.K.,
the weaving performed there and the cutting operation upon its
return to U.S. satisfy these requirements.
The applicable subheading for the wire cloth will be
9802.00.6000/7115.90.5000, Harmonized Tariff Schedule of the United
States (HTS), which provides for other articles of precious metal
or of metal clad with precious metal: other. The duty rate will be
8% ad valorem. It will be applied only to the value of such
processing as discussed earlier.
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