CLA-2-38:RR:NC:N2:237 B83677
TARIFF NO: 3801.10.5000
Mr. Stephen S. Spraitzar, Esq.
Law Offices of George R. Tuttle
Three Embarcadero Center, Suite 1160
San Francisco, California 94111
St. Louis, Missouri 63166-6760
RE: The classification of semi-manufactured articles of
artificial graphite from Germany.
Dear Mr. Spraitzar:
In your letter dated March 21, 1997, on behalf of the SGL
Carbon Corporation of Charlotte, North Carolina, you requested a
tariff classification ruling.
The five instant articles are described as semi-manufactured
artificial graphite flux tubes and designated MTN-A (2" x 1/2" x
72"), MTN-A (2" x 1/2" x 84"), MTN-A (2" x 1/2" x 100"), MTN-A
(2" x 1/2" x 120"), and MTN-A (2" x 1/2" x 96").
The subject flux tubes are manufactured by extruding or
molding a mixture of coke and pitch under pressure to form green
blocks. In the process, a round bar is inserted into the press
to form a hole in the extruded blocks. After the initial
formation of the tubes, they are then baked at a temperature of
about 1000 C. The tubes undergo a further baking operation at a
higher temperature of at least 2550 C in order to graphitise
them. The resulting tubes are semi-manufactures of artificial
graphite. The imported tubes undergo a number of processing
operations, which include cutting to length, trimming for quality
assurance, and threading to customer specifications. The
finished threaded and machined tubes are typically used in the
aluminum reduction industry. The SGL Carbon Corporation has
affirmed that the imported flux tubes are not used as material
for manufacturing into brushes for electrical generators, motors,
or other machines and/or appliances.
Classification of merchandise under the HTSUS is governed by
the General Rules of Interpretation (GRI's). GRI 1 provides that
classification is determined first in accordance with the terms
of the headings of the tariff and any relative section or chapter
notes, and unless otherwise required, according to the remaining
GRI's taken in order.
Heading 38.01, HTSUS, provides for artificial graphite;
colloidal or semi-colloidal graphite; preparations based on
graphite or other carbon in the form of pastes, blocks, plates
or other semi-manufactures. Explanatory Note 38.01(1) provides:
Artificial graphite (electro-graphite) is a variety of carbon,
usually prepared in an electric furnace by heating a mixture of
finely ground coke (normally petroleum coke, but sometimes
anthracite coke, retort coke, pitch coke, etc.) and carbonaceous
binders (e.g., pitch or tar), to a sufficiently high temperature
(2500 to 3200 C) to ensure its "graphitisation" under the
catalytic action of substances present in the mixture (e.g.,
silica or iron oxide). The mixture is first extruded or moulded
under pressure into "green" blocks of square or circular cross-
section; these blocks may either be pre-fired (baked) at about
1000 C and then graphitised, or they may be submitted directly
to the graphitisation process. The imported articles are made
from a mixture of coke and pitch that is extruded under pressure
into green blocks, baked at 1000 C and then graphitised at 2550 C
to form artificial graphite flux tubes.
Subheading 3801.10.1000, HTSUS, provides for: Artificial
graphite: Plates, rods, powder and other forms, wholly or partly
manufactured, for manufacturing into brushes for electric
generators, motors or other machines or appliances. However,
the imported tubes are not intended for use in the manufacture of
brushes for electric generators, motors or other machines or
appliances, and, for this reason, are classified elsewhere.
Subheading 3801.10.5000, HTSUS, provides for: Artificial
graphite: Other. In Headquarters Ruling 960543, dated August 6,
1998, Customs determined that semi-manufactures of artificial
graphite, not intended for use in the manufacture of brushes for
electric generators, motors or other machines or appliances, are
properly classified under subheading 3801.10.5000, HTSUS.
Accordingly, the instant semi-manufactures of artificial
graphite, not intended for use in the manufacture of brushes for
electric generators, motors or other machines or appliances, are
classifiable under subheading 3801.10.5000, Harmonized Tariff
Schedule of the United States (HTSUS), which provides for:
Artificial graphite: Other. The rate of duty is free.
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 F. Cantone at 212-466-5488.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division