CLA-2-81: OT: RR: NC: N1:117
Jason M. Baljevich
Okaya USA Inc.
6250 N. River Rd.
Suite 3000
Rosemont, IL 60018
RE: The tariff classification of electrolytic manganese tablets from China
Dear Mr. Baljevich:
In your letter dated June 12, 2009 you requested a tariff classification ruling.
The product you propose to import is electrolytic manganese tablets of 97-99 percent purity for use as an alloy additive. You describe the method of manufacture as follows: Manganese is scraped from the cathode/anode following an electrolytic separation of the manganese; the manganese is then powderized and poured into a tablet mold and sintered (pressing into shape with heat). After sintering, the tablets are allowed to cool and are packaged for shipment.
You suggest classification as wrought manganese in 8111.00.6000, Harmonized Tariff Schedule of the United States (HTSUS). In support of your position you submit Additional U.S. Note to Section XV, HTSUS which states the meaning of the term unwrought for purposes of Section XV of the Tariff which includes subheading 8111. Additional U. S. Note to Section XV states: For the purposes of this section , the term “unwrought” refers to the metal, whether or not refined, in the form of ingots, block, lumps, billets, cakes, slabs, pigs, cathodes, anodes, briquettes, cubes, sticks, grains, sponge, pellets, flattened pellets, rounds, rondelles, shot and similar manufactured primary forms, but does not cover rolled, forged, drawn, or extruded products, tubular products or cast or sintered forms which have been machined or processed otherwise than by simple trimming, scalping or descaling.
You further suggest that a HQ ruling H015795 contained statements regarding the interpretation of the terms unwrought and wrought which support your contention that sintered without further machining or processing other than simple trimming, scalping or descaling is not covered by the term unwrought. The classification decision of 8111.00.49 Harmonized Tariff Schedule of the United States (HTSUS) rendered in that ruling is correct. The preliminary remarks you referenced were not in the corrected final issued version. The final version will be inputted into the CROSS system to correct the inadvertent submission of an unedited version.
Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI’s), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes. It is clear from the relative Section XV Additional U.S. Note describing unwrought that unwrought does not include sintered forms which have been machined or processed otherwise than by simple trimming, scalping or descaling. Therefore unwrought does include sintered forms that have not been machined or processed otherwise than by simple trimming, scalping or descaling. The manganese tablets which are the subject of your inquiry have not been processed or machined after sintering. Such sintered manganese tablets have been consistently classified as unwrought manganese.
The applicable subheading for the sintered manganese tablets will be 8111.00.4990, Harmonized Tariff Schedule of the United States (HTSUS), which provides for manganese and articles thereof, including waste and scrap: Other, Unwrought manganese, Other, Other. The rate of duty will be 14 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Mary Ellen Laker at (646) 733-3020.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division