CLA-2-81:S:N1:118 A81439
Mr. Michael K. McCaffrey
McCaffrey International, Inc.
1818 Gilbreth Road, Suite 222
Burlingame, CA 94010
RE: The tariff classification of alloy bar from Germany.
Dear Mr McCaffrey :
This is in response to your request for a tariff classification ruling dated March 6, 1996.
The item you describe, VacoFlux 50, is alloy bar stock for use in producing solenoid parts. The standard length for these bars is one meter. The diameter may vary from 20mm to 178mm. It is our understanding that the bars, in their imported condition, will be either hot-worked or forged. After importation, your customer will machine, slice, cut off, and heat treat the material to make solenoid parts.
You report that the VacoFlux 50 alloy is made by melting solids together. You advise us that you cannot get the perfect mix, but you strive for a mix of 49 percent cobalt, 49 percent iron, and 2 percent vanadium.
Section XV Note 5. of the Harmonized Tariff Schedules (HTS) provides that articles of base metal containing two or more base metals are to be treated as articles of the base metal predominating by weight over each of the other metals. Therefore, the tariff classification and duty rate for your product will vary depending on its composition.
When cobalt predominates by weight, the provision applicable to the VacoFlux 50 bar stock described above will be subheading 8105.90.0000 Harmonized Tariff Schedule of the United States (HTS), which provides for Cobalt and articles thereof. The rate of duty is 5.1 percent ad valorem.
When iron predominates by weight, the provision applicable to the VacoFlux 50 bar stock described above will be will be subheading 7228.30.8050, HTS which provides for Other bars and rods of other alloy steel: Other bars and rods, not further worked than hot rolled, hot drawn orextruded:Other: Other. The duty rate will be 4.8 percent ad valorem.
This ruling is being issued under the provisions of Section 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 John Fitzgerald at 212-466-5492 for cobalt, or Mrs. Paula Ilardi at 212-466-5476.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division