CLA-2-81:RR:NC:N1:117 R02385
Mr. Steve Johnsen
Bayer Corporate and Business Services LLC
100 Bayer Road
Pittsburgh, PA 15205-9741
RE: The tariff classification of tantalum pucks from Germany.
Dear Mr. Johnsen:
In your letter dated August 5, 2005, you requested a tariff classification ruling.
The product to be imported is described as a tantalum puck. The puck is produced from tantalum scrap resulting from the U. S. production of wire. In Germany, the scrap is shredded into pins, cleaned and pickled to remove impurities. The pins will be dried and pressed into a mold to make a puck that measures approximately five inches in diameter and six to eight inches in length. You state that likely applications for the pucks will be as additions to a melting process to create an alloy for the manufacture of new articles.
The applicable subheading for the tantalum pucks will be 8103.20.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for tantalum and articles thereof, including waste and scrap; unwrought tantalum, including bars and rods obtained simply by sintering; powders, other. The rate of duty will be 2.5 percent.
You suggest that this product is properly classified in 8103.30.0000 as waste and scrap. However, the puck, also known as a briquette, is provided for as an unwrought form in Section XV, Additional U.S. Note 1.
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 Gloria Stingone at 646-733-3020.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division