CLA-2-71:S:N1:118 A84736
Mr. Eamonn de Barra
Phoenix Shannon PLC, Bay 21
Shannon Free Zone
Industrial Estate, Shannon,
County Clare, Ireland
RE: The tariff classification of precious metal alloys from Ireland.
Dear Mr. de Barra :
This is in response to your request for a tariff classification ruling dated June 11, 1996.
The items which you refer to precious metal alloys are composed of the following elements by weight:
PC6 - 28% silver, 60% palladium, 5.5% indium, 6.5% tin.
PC1 - 81% gold, 11% palladium, 6% platinum, 1.1% tin.
Ney OroPF-CB - 80% gold, 9% silver, 1% platinum, 9% copper.
PB IX - 55% gold, 29% Silver, 10% palladium, 3.7% indium.
PC 14 - 82.75% gold, 16.15 platinum.
The alloys may contain boron, iron, ruthenium, iridium, rhenium, and zinc in amounts of less than 1% each.
You state that the alloys are melted together in a bar which is then rolled into sheets. The sheets are cut into strips which are then cut into squares approximately 1/2 inch across and 1/32 of an inch thick. The squares are then stamped with the name of the alloy. The squares are imported in this condition and sold to dental laboratories for casting into dental prosthetics.
Chapter 71 note 4(b) states that the expression "platinum" means platinum, iridium, osmium, palladium, rhodium and ruthenium. Chapter 71 note 5(a) states that an alloy containing 2 per cent or more by weight of platinum is to be treated as an alloy of platinum. Note 5(b) states that an alloy which contains 2 percent or more by weight of gold but less than 2 percent by weight of platinum is to be treated as an alloy of gold.
The provision applicable to the squares of alloys PC6, PC1 and PBIX will be subheading 7110.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Palladium: Other. The rate of duty is free.
The provision applicable to the squares of alloy PC14 will be subheading 7110.19.0000, HTS, which provides for Platinum: Other. The rate of duty is free.
The provision applicable to the squares of alloy Ney OroPF-CB will be subheading 7108.13.5000, HTS, which provides for: Gold: Nonmonetary: Other semimanufactured forms: Other. The rate of duty is 6.6 percent ad valorem.
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 the office of National Import Specialist 118 at 212-466-5492.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division