CLA-2-81:OT:RR:NC:N1:117
Ms. Patricia Choo
Manager, Import/Export Compliance
ITOCHU International Inc.
1251 Avenue of the Americas
NY, NY 10020
RE: The tariff classification of radiation shielding material from Japan
Dear Ms. Choo:
In your letter dated November 15, 2016 you requested a tariff classification ruling.
The products that you intend to import are described as radiation shielding sheets. It is stated that the sheets will be imported in rolls, with a standard size of 300 mm. in width and 5 to 10 meters in length. The rolls can be cut to length for an intended use as curtains for x-ray inspection systems.
Two samples were submitted with safety data sheets listing the chemical contents and technical information. Both samples are shown to be molded sheets consisting of tungsten powder, iron oxide and chlorinated polyethylene. The second sample has in addition a rubber surface film. The tungsten powder which is a radiation shielding element ranges from 60 to 80 percent by weight.
It is the opinion of this office that the subject radiation shielding material is a composite good as it is composed of several different materials. The classification of goods consisting of more than one material or substance, classifiable under two or more headings, shall be according to the principles of Rule 3 (b) of the General Rules of Interpretation (GRI) of the Harmonized Tariff Schedule of the United States (HTSUS).. GRI 3 (b) states: Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. The factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. The essential character of the radiation shielding material is conferred upon the articles by the protective features of the tungsten embodied in the sheets. Without the radiation protection provided by the tungsten powder in the sheet material, the molded polyethylene sheets would not have usefulness as radiation shielding material. It is noted that all other elements contribute significantly less to the merchandise by virtue of their weight or shielding value. It is our position that the tungsten powder provides the essential character of the sheet material. The applicable subheading for the tungsten powder radiation shielding sheets will be 8101.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tungsten and articles thereof, including waste and scrap: powders. The rate of duty will be 7 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 https://hts.usitc.gov/current.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division