CLA-2-81:S:N:N3:115 897163
Mr. William J. Maloney
Rode & Qualey
295 Madison Avenue
New York, NY 10017
RE: The tariff classification of ceramic metal composites from
Japan.
Dear Mr. Maloney:
In your letter dated April 14, 1994, you requested a
tariff
classification ruling, on behalf of your client, Tulon Inc.
The products consist of sintered ceramic-metal composites
(cermets) in the form of rods approximately 1 1/2" in length with
round cross-sections of approximately 1/8" diameter. They are
further described as follows:
1. Exhibit A - carbide grade HTI10 - comprised of 93%
tungsten carbide, 6% cobalt and 1% tantalum
carbide
2. Exhibit B - carbide grade MF10 - comprised of 92%
tungsten carbide and 8% cobalt
3. Exhibit C - carbide grade UF20 - comprised of 88%
tungsten carbide and 12% cobalt
Cermets contain both a ceramic constituent (resistant to
heat and with a high melting point) and a metallic constituent.
Manufacturing processes used in the production of these products,
and also their physical and chemical properties, are related both
to their ceramic and metallic constituents, hence their name
cermets.
The classification of merchandise under the HTS is
governed
by the General Rules of Interpretation (GRI'S). GRI 1, HTS,
states
in part that "for legal purposes, classification shall be
determined according to the terms of the headings and any
relative
section or chapter notes...". This Rule applies to your product.
The applicable subheading for all of the ceramic metal
composites will be 8113.00.0000, Harmonized Tariff Schedule of
the
United States (HTS), which provides for cermets and articles
thereof. The duty rate will be 5.5% 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