CLA-2-28:OT:RR:NC:N3:136
Derek Polman-Tuin
Invinity Energy systems(Canada) Corporation
1445 Powell Street Vancouver V5F 1C4 Canada
RE: The tariff classification of Ammonium Metavanadate (AMV), Vanadium Pentoxide, Vanadium(III) Oxide, and Vanadium Electrolyte from Malaysia and China
Dear Mr. Polman-Tuin:
In your letter dated January 30, 2024, you requested a tariff classification ruling on Ammonium Metavanadate (AMV), Vanadium Pentoxide, Vanadium(III) Oxide, and Vanadium Electrolyte.
In your request, the four subject products are described as follows:
Product 1 - Ammonium Metavanadate (AMV), CAS Number 7803-55-6.
Ammonium Metavanadate (AMV) is a raw, inorganic extraction compound.
AMV has the formula NH4VO3 and is often purified from aqueous extracts of slag, ore or stone coal by selective precipitation.
AMV is a white powder, which will be imported from Malaysia or China.
Product 2 - Vanadium Pentoxide, CAS Number 1314-62-1.
High purity Vanadium Pentoxide is a core Vanadium ingredient of the electrolyte.
Vanadium(V) oxide is an inorganic compound with the formula V2O5.
V2O5 is a yellow powder packaged in steel drums, which will be imported from Malaysia.
Product 3 - Vanadium(III) Oxide, CAS Number 1314-34-7.
High purity Vanadium(III) Oxide is an inorganic compound with the formula V2O3.
It is a black solid prepared by reduction of V2O5.
V2O3 is a black powder packaged in bulk bags, which will be imported from Malaysia.
In a subsequent email message you state that Products 1, 2, and 3 are separate chemically defined compounds, which meet the terms of Note 1 to Chapter 28, Harmonized Tariff Schedule of the United States (HTSUS).
Product 4 - Vanadium Electrolyte
Vanadium Electrolyte is produced using the vanadium products 2 and 3 described above. The blend is dissolved in a highly sulfuric acidic environment. Several process steps are required to ensure the electrolyte is correctly blended, with minimal residues and with minimal trace element contamination. Vanadium electrolyte is packaged in storage tanks or IBCs, which will be imported from Malaysia.
In a subsequent email message you state that Product 4 - Vanadium Electrolyte is a chemical mixture. Product 2 and/or Product 3 are dissolved in sulfuric acid and water and undergo chemical reactions to create Vanadylsulfate (VOSO4) and Divanadiumtrisulfate (V2(SO4)3). You suggest classification in subheading 2833.29.3000, HTSUS, however, we have found that to be incorrect, as this product does not meet the terms of Note 1 to Chapter 28, HTSUS.
The applicable subheading for Product 1 - Ammonium Metavanadate (AMV) will be 2841.90.1000, HTSUS, which provides for Salts of oxometallic or peroxometallic acids: Other: Vanadates. The general rate of duty will be 5.5 percent ad valorem.
The applicable subheading for Product 2 - Vanadium Pentoxide will be 2825.30.0010, HTSUS, which provides for Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides: Vanadium oxides and hydroxides: Vanadium pentoxide (anhydride). The general rate of duty will be 5.5 percent ad valorem.
The applicable subheading for Product 3 - Vanadium(III) Oxide will be 2825.30.0050, HTSUS, which provides for Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides: Vanadium oxides and hydroxides: Other. The general rate of duty will be 5.5 percent ad valorem.
The applicable subheading for Product 4 - Vanadium Electrolyte will be 3824.99.3600, which provides for Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Other: Mixtures of two or more inorganic compounds: Of vanadium. The general rate of duty will be 6.5 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 2841.90.1000, HTSUS, unless specifically excluded, are subject to the 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 subheading 2841.90.1000, 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 Notice 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, including information on exclusions and their effective dates, 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. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Mail Code 70480, Washington, D.C., by telephone at (202) 554-1404, 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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Nuccio Fera at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division