CLA-2-71:OT:RR:NC:N4:433
Josh Daab
VP of Sales
Atlantic Precious Metal Refining
920 Riverside Place
Leetsdale, PA 15056
RE: The tariff classification of dental scrap imported from various countries.
Dear Mr. Daab:
In your letter dated June 20, 2013, you requested a tariff classification ruling. Photographed samples and assay reports were submitted.
The imported, commingled dental scrap may consist of: mixtures of dental alloy; dental stone; dental partial framework; dental alloy casting buttons from coating; leftover silver amalgam; and dental alloy failed restorations. These scrap items are being imported for the recovery of their precious metals.
Seven assay reports were furnished identified by lots 106814, 107041, 107071, 107122, 107124, 107147 and 107204. Each of the assay reports indicates precious metals of gold, silver, and platinum or platinum with palladium. In all cases the platinum or platinum with palladium was greater than two percent of the total weight of the recovered precious metals.
Legal Note 5 to Chapter 71 of the Harmonized Tariff Schedule of the United States (HTSUS), in pertinent part, provides, at: (a) an alloy containing 2 percent or more, by weight, of platinum is to be treated as an alloy of platinum, (b) an alloy containing 2 percent or more, by weight, of gold but no platinum, or less than 2 percent, by weight, of platinum, is to be treated as an alloy of gold, and (c) other alloys containing 2 percent or more, by weight, of silver are to be treated as alloys of silver.
Based on the assay reports of the imported, commingled dental scrap, those alloyed platinum scrap items containing 2 percent or more of platinum or platinum with palladium will be treated as articles of platinum for scrap purposes, and classified in subheading 7112.92.0000, HTSUS. In the event that those alloyed platinum scrap items contain sweepings of other precious metals, they are excluded from subheading 7112.92.0000, and fall to 7112.99.0000, HTSUS.
The applicable subheading for the commingled dental scrap, containing alloyed platinum dental scrap, having no sweepings of other precious metals, will be 7112.92.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Waste and scrap of precious metal or of metal clad with precious metal; other waste and scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal: Of platinum, including metal clad with platinum but excluding sweepings containing other precious metals.” The rate of duty will be free.
The applicable subheading for the commingled dental scrap, containing alloyed platinum dental scrap, having sweepings of other precious metals, will be 7112.99.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Waste and scrap of precious metal or of metal clad with precious metal; other waste and scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal: Other. The rate of duty will be free.
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 Neil H. Levy at (646) 733-3036.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division