CLA-2-28:S:N:N7:235 889703

Mr. John M. Peterson
Neville, Peterson, & Williams
39 Broadway
New York, New York 10006

RE: The tariff classification of tungsten carbide with 0.4% vanadium added, from Germany.

Dear Mr. Peterson:

In your letter dated August 24, 1993, you requested a tariff classification ruling on behalf of your client, Osram Sylvania Inc. .

Your explanation of how the product is made was submitted to chemists in The New York Customs Laboratory. Their review indicates that the vanadium is so chemically intertwined with the tungsten carbide molecule as to make the vanadium part of the tungsten carbide. The product therefore cannot be described as having a binding agent or containing other components as would cause it to be classified in Chapter 38.

The applicable subheading for the product described above will be 2849.90.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for tungsten carbide. The rate of duty will be 10.5 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