CLA-2-28:OT:RR:NC:N3:136
Mr. Uppili Sridhar
Himet
290 Basil Avenue
Morgan Hill, CA 95037
RE: The tariff classification of Cobalt Pellets, Magnesium Fluoride Granules, Molybdenum Pellets, Yttrium Oxide Granules, and Aluminum Oxide Granules from China
Dear Mr. Sridhar:
In your ruling request dated September 26, 2019, you requested a tariff classification ruling on Cobalt Pellets, Magnesium Fluoride Granules, Molybdenum Pellets, Yttrium Oxide Granules, and Aluminum Oxide Granules.
You state that the products at issue are used in electronics (semiconductor) and optical industries. Each product is at least 99.90% pure and used to deposit thin films by electron beam or thermal high vacuum evaporation techniques. You indicate that these products are typically imported in quantities of 1 kilogram to 10 kilograms per order.
The applicable subheading for Cobalt Pellets will be 8105.20.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Cobalt mattes and other intermediate products of cobalt metallurgy; cobalt and articles thereof, including waste and scrap: Cobalt mattes and other intermediate products of cobalt metallurgy; unwrought cobalt; powders: Unwrought cobalt: Other. The general rate of duty will be free.
The applicable subheading for Magnesium Fluoride Granules will be 2826.19.9000, HTSUS, which provides for fluorides; fluorosilicates; fluoroaluminates and other complex fluorine salts: Fluorides: Other: Other. The general rate of duty will be 3.9 percent ad valorem.
The applicable subheading for Molybdenum Pellets will be 8102.94.0000, HTSUS, which provides for Molybdenum and articles thereof, including waste and scrap: Other: Unwrought molybdenum, including bars and rods obtained simply by sintering. The general rate of duty will be 13.9¢/kg on molybdenum content + 1.9%.
The applicable subheading for Yttrium Oxide Granules will be 2846.90.8090, HTSUS, which provides for Compounds, inorganic or organic, of rare-earth metals, of yttrium or of scandium, or of mixtures of these metals: Other: Other: Other: Other. The general rate of duty will be 3.7 percent ad valorem.
The applicable subheading for Aluminum Oxide Granules will be 2818.20.0000, HTSUS, which provides for Artificial corundum, whether or not chemically defined; aluminum oxide; aluminum hydroxide: Aluminum oxide, other than artificial corundum. The general rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 2826.19.9000 and 8105.20.6000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheadings 2826.19.9000 and 8105.20.6000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U.S. Environmental Protection Agency (EPA). Information on the TSCA can be obtained by contacting the EPA at Document Control Office (7407M), Office of Pollution Prevention and Toxics (OPPT), Environmental Protection Agency, 1200 Pennsylvania Avenue, N.W., Washington, D.C., 20460, by calling the Toxic Substances Control Act Hotline at (202) 554-1404, by e-mailing to [email protected], or by visiting their website at www.epa.gov.
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 Nuccio Fera at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division