CLA-2-28:OT:RR:NC:N3:136
Kimberly Atkinson
Heraeus Metals New York
540 Madison Avenue, 16th Floor New York, NY 10022
RE: Eligibility under subheading 9802.00.5060, Harmonized Tariff Schedule of the United States (HTSUS), of Ammonium Perrhenate from an undisclosed country
Dear Ms. Atkinson:
In your letter dated January 7, 2025, you requested a tariff classification ruling on the eligibility under 9802.00.5060, HTSUS, of Ammonium Perrhenate.
In your submission, you state that Heraeus Metals New York is the importer of record of products previously exported from the United States that are subsequently returned to the United States after a manufacturing process abroad. You describe a scenario where spent catalysts, classified under subheading 7112.99.0100, HTSUS, are exported from the United States for foreign processing and imported back into the United States as Platinum and Ammonium Perrhenate.
The applicable subheading for the Ammonium Perrhenate will be 2841.90.2000, HTSUS, which provides for Salts of oxometallic or peroxometallic acids: Other: Ammonium perrhenate. The general rate of duty will be 3.1 percent ad valorem.
The applicable subheading for the Platinum will be 7110.11.0020, HTSUS, which provides for Platinum, unwrought or in semimanufactured forms, or in powder form: Platinum: Unwrought or in powder form: Sponge of the metal platinum. The general rate of duty will be Free.
Your request concerns the eligibility of the imported Ammonium Perrhenate under subheading 9802.00.5060, HTSUS. Subheading 9802.00.5060, HTSUS, provides a partial or complete duty exemption for articles returned to the United States after having been exported to be advanced in value or improved in condition by any process of manufacture or other means, provided that the documentary requirements of Section 10, Customs Regulations (19 CFR § 10.8) are satisfied. Pursuant to 19 CFR § 10.8, the importer must submit a declaration executed by the person who performed the repairs or alterations and a declaration of his own containing various attestations. Articles eligible under subheading 9802.00.5060 are subject to a duty upon the value of the repairs, alterations, processing, or otherwise changes in condition abroad, pursuant to Note 3 to Subchapter II, Chapter 98, HTSUS.
Your provided flowchart outlines the following foreign processing of the exported spent catalysts:
Dissolution of Pt/Re (Platinum/Rhenium) Catalyst.
Recapture by ion exchange.
Precipitation of crude APR (Ammonium Perrhenate).
Ion exchange to Perrhenic Acid.
Precipitation of pure APR (Ammonium Perrhenate).
We find the described foreign processing acceptable for the purposes of 9802.00.5060, HTSUS. Accordingly, upon reimportation, the Ammonium Perrhenate will be eligible for tariff treatment under 9802.00.5060, HTSUS, provided the documentary requirements of 19 CFR 10.8 are satisfied.
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/.
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