CLA-2-25:OT:RR:NC:N1:128
Ms. Kim Caywood-Pierce
A.N. Deringer, Inc.
173 West Service Road
Champlain, NY 12919
RE: The tariff classification of two cement mixtures from Canada.
Dear Ms. Caywood-Pierce:
In your letter dated March 18, 2021 you requested a tariff classification ruling on behalf of your client, Holcim USA.
The merchandise under consideration is referred to as “TerCem Blend” and “MaxCem 90:10.” From the information you provided, the TerCem Blend is a hydraulic cement mixture made up of 68 percent non-white Portland cement mixed with 22 percent blast furnace slag, 5 percent silica fume, and 5 percent gypsum by weight. The MaxCem 90:10 is a hydraulic cement mixture consisting of 90 percent granulated blast furnace slag mixed with 10 percent non-white ground Portland cement clinker, which you state is an accelerator.
In your ruling request you suggest classification of the MaxCem 90:10 in 2523.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), as other Portland cement. However, as Portland cement makes up only 10 percent of the MaxCem 90:10, it does not provide the essential character of the mixture.
The applicable subheading for the TerCem Blend will be 2523.29.0000, HTSUS, which provides for “Portland cement, aluminous cement, slag cement, supersulfate cement and similar hydraulic cements, whether or not colored or in the form of clinkers: Portland cement: Other.” The general rate of duty will be Free.
The applicable subheading for the MaxCem 90:10 will be 2523.90.0000, HTSUS, which provides for “Portland cement, aluminous cement, slag cement, supersulfate cement and similar hydraulic cements, whether or not colored or in the form of clinkers: Other hydraulic cements.” The general 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 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 Nicole Sullivan at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division