CLA-2 CO:R:C:G RFC 086755
Mr. David L. Willette
District Director
U.S. Customs Service
150 North Royal
Mobile, Alabama 36602
RE: Internal Advice Request No. 9/90 relating to the tariff
classification under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA) of a silica product known by
the brand name "Durosil"
Dear Mr. Willette:
This request for internal advice was initiated by a letter
dated July 19, 1989, from Mr. Frank Harland on behalf of Degussa
Corporation.
FACTS:
The merchandise consists of a hydrated silica containing 7.4
percent bound water. This amount of bound water indicates that
the product is significantly hydrated. Moreover, the product has
the overall physical characteristics of a silica gel. It is
known by the brand name "Durosil."
ISSUES:
Is the presence and amount of bound water a factor to be
considered in determining whether a silicon compound should be
classified under the HTSUSA as a silica gel?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is governed
by the General Rules of Interpretation (GRIs). GRI 1 requires
that classification be determined first according to the terms of
the headings of the tariff and any relative section or chapter
notes and, unless otherwise required, then according to the
remaining GRIs, taken in order. Under GRI 3(a), when goods are,
prima facie, classifiable under two or more headings, the goods
shall be classified under the heading that provides the most
specific description from among headings providing a more general
description (i.e., the goods should be classified under the
heading that most clearly identifies them). GRI 6 prescribes
that, for legal purposes, GRI 1 to 5 shall govern, mutatis
mutandis, classification at subheading levels within the same
heading. In view of the above, then, when goods are, prima
facie, classifiable under two or more subheadings within the same
heading, the goods shall be classified under the subheading that
most specifically describes or identifies them.
Silica gels are a class of synthetic amorphous silica that
can be produced by a variety of methods resulting in a family of
silica compounds represented by the general formula SiO2.nH2O.
The product is produced by the reaction of two or more
ingredients such as sodium silicate and sulfuric acid to produce
a new chemical compound containing bound water. The amount of
moisture and bound water are intentionally induced to give the
final product its desired characteristics.
Generally, however, silica gels are technically referred to
as highly hydrated (bound water) forms of amorphous silica.
Guidance for the general description of silica gel can be
obtained from the discussion of silicon compounds in the
Explanatory Notes to heading 2811 of the HTSUSA where it
indicates that a gelatinous form of amorphous silica gel can be
referred to as "hydrated silica." In view thereof, the amount
of bound water found in amorphous silica is crucial to the
classification of the product under the HTSUSA. Although most
silica gels will have a bound water content of greater than 5
percent, there exists no strict, minimum-bound-water-content-
cutoff point for the classification of silica gel under the
HTSUSA.
Heading 2811 of the HTSUSA provides for silicon dioxide.
Within this heading, subheading 2811.22.1000 provides eo nomine
or specifically for synthetic silica gel. In light of the
above, the instant product is properly classified under this
subheading.
HOLDING:
The above-identified product is properly classified under
subheading 2811.22.1000, HTSUSA, which provides for silicon
dioxide, synthetic silica gel. The general rate of duty is 3.7
percent ad valorem.
You should inform the inquirer of this ruling.
Sincerely,
John Durant, Director
Commercial Rulings Division