CLA-2-81:OT:RR:NC:N1:117
D. Michael Cormaney
Luks Cormaney LLP
1730 M Street, N.W., Suite 907
Washington, DC 20036
RE: The tariff classification of germanium ingots from China
Dear Mr. Cormaney:
In your letter dated September 19, 2019, on behalf of Lattice Materials LLC, you requested a tariff classification ruling. A representative slice of the subject product was included with your request for laboratory analysis and will be returned to you under separate cover.
The products to be in question are “bar shaped” germanium ingots used in the manufacture of lenses and other optical elements. According to your submission, 99.9999% pure germanium is cast into shape and cut to length for ease of transport. The CBP Laboratory confirmed that the crystalline growth pattern present in the sample is indicative of a pure metal that has been cast and chilled in a mold without any evidence of machining subsequent to the casting process. As imported, these ingots will weigh approximately 1-2 kg.
The applicable subheading for the germanium ingots will be 8112.92.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium, and
articles of these metals, including waste and scrap: Other: Unwrought; waste and scrap; powders:
Other: Germanium: Unwrought. The rate of duty will be 2.6 percent ad valorem.
With regard to the applicable rate of duty, the subject products, depending upon their weight, are also provided for in HTSUS heading 9902. HTSUS subheading 9902.15.13, by virtue of legislative action, provides for a temporary reduction in the rate of duty for Ingots of germanium, unwrought, each weighing 0.5 kg or more but less than 2 kg (provided for in subheading 8112.92.60). HTSUS subheading 9902.15.14, by virtue of legislative action, provides for a temporary reduction in the rate of duty for Ingots and monocrystalline crystals of germanium, each classifiable as unwrought goods under the terms of additional U.S. note to section XV of the tariff schedule and containing 99.999 percent by weight of germanium (provided for in
subheading 8112.92.60), the foregoing other than ingots of germanium, unwrought, each weighing 0.5 kg or more but less than 2 kg. Accordingly, the instant products will be entitled to beneficial treatment under HTSUS subheadings 9902.15.13 or 9902.15.14. The rate of duty will be free. This rate applies only to articles entered on or before December 31, 2020.
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 the 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 April Cutuli at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division