CLA-2 CO:R:C:F 950383 EAB
Ronald D. Prunier, Manager
Customer Service
Ceratronics
112 Turnpike Road, Suite 303
Westboro, Massachusetts 01581
Re: Reconsideration and revocation of 850317; barium
ferrite
Dear Mr. Prunier:
This is in reply to your letter dated March 5, 1990, in
which you request reconsideration of DD 850317, dated March 28,
1990, concerning the classification under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) of barium
sulfite.
FACTS:
In the aforementioned ruling, you were advised that barium
ferrite powder would be classified under subheading 2825.90.6090,
HTSUSA. That provision describes, in part, metal oxides other
than those described elsewhere; other; other, dutiable at the
column one general rate of 3.7% ad valorem.
Barium ferrite is a magnetic oxometallic compound that is
produced by fusing a barium oxide with hydrated iron oxide
(ferrous hydroxide). Although produced from ferrous hydroxide,
it is commercially referred to as a "ferrite", not an "oxide".
ISSUE:
What is the proper classification under the HTSUSA of barium
ferrite powder?
LAW AND ANALYSIS:
Merchandise imported into the U.S. is classified under the
HTSUSA. Tariff classification is governed by the principles set
forth in the General Rules of Interpretation (GRIs) and, in the
absence of special language or context which otherwise requires,
by the Additional U.S. Rules of Interpretation. The GRIs and the
Additional U.S. Rules of Interpretation are part of the HTSUSA
and are to be considered statutory provisions of law for all
purposes.
GRI 1 requires that classification be determined first
according to the terms of the headings of the tariff schedule and
any relative section or chapter notes and, unless otherwise
required, according to the remaining GRI's taken in order.
The Explanatory Notes to the Harmonized Commodity Descrip-
tion and Coding System represent the official interpretation of
the Customs Cooperation Council on the scope of each heading;
although neither binding upon the contracting parties to the
Harmonized System Convention nor considered to be dispositive
interpretations, they should be consulted on the proper scope of
the System.
Explanatory Notes to sub-chapter IV, Chapter 28, HTSUSA,
discuss metal oxides. Throughout we note that all of the
compounds within headings 2814 - 2825, HTSUSA, contain a singular
metallic cation. This is in contrast to barium ferrite, which
has two metallic constituents in its structure: barium and iron
atoms.
We are of the opinion that barium ferrite is more
specifically described as a barium salt of a peroxometallic acid,
with the barium constituent being the cation portion of the salt
and the peroxoferric acid (ferrous hydroxide minus one hydrogen)
being the anion portion. Sub-chapter V, chapter 28, HTSUSA
covers peroxysalts of metals. The foregoing conforms to the
language of Explanatory Note 28.41(8), indicating that "The main
groups of compounds covered by this heading are: * * * ferrites."
We are of the opinion that barium ferrite is properly
classifiable under heading 2841, HTSUSA.
HOLDING:
Barium ferrite is classifiable under subheading
2841.90.5000, HTSUSA, a provision for salts of oxometallic or
peroxometallic acids; other; other.
Articles classified under that subheading are subject to a
general rate of duty of 3.7% ad valorem.
NYRL 850317 (March 28, 1990) is hereby revoked. We note
that the revised classification does not result in a change in
the rate of duty.
Sincerely,
John Durant, Director
Commercial Rulings Division