CLA-2 CO:R:C:F 956557 ASM
Mr. Philip P. Choban
President
Lanthanides, Inc.
24371 Lorain Rd. , #202
North Olmstead, Ohio 44070
RE: Modification of New York Ruling Letter 852408 concerning the
tariff classification of Samarium Oxide (CAS-12060-58-1) imported
from the Peoples Republic of China.
Dear Mr. Choban:
This letter is to advise you that Customs has modified New
York Ruling Letter (NYRL) 852408, dated June 1, 1990, regarding
the classification of Samarium Oxide. Pursuant to section 625,
Tariff Act of 1930 (19 U.S.C. 1625), as amended by section 623 of
Title VI (Customs Modernization) of the North American Free Trade
Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057,
2186 (1993) (hereinafter section 625), notice of the proposed
modification of NYRL 852408 was published January 25, 1995, in
the Customs Bulletin, Volume 29, Number 4.
FACTS:
On June 1, 1990, NYRL 852408 classified this product under
subheading 2946.10.0000, Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), which provides for cerium compounds,
with a rate of duty at 7.2 percent ad valorem.
ISSUE:
What is the proper classification under the HTSUSA for
Samarium Oxide?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is made in
accordance with the General Rules of Interpretation (GRI's). As
stated in GRI 1, the classification is determined first in
accordance with the terms of the headings which must be read in
conjunction with the - 2 -
relative section and chapter notes. If GRI 1 fails to classify
the goods and if the heading and legal notes do not otherwise
require, the remaining GRI's are applied in their appropriate
order.
In NYRL 852408, the product, Samarium Oxide, was erroneously
classified as a cerium compound under subheading 2846.10.0000,
HTSUSA. The correct classification for Samarium Oxide is under
subheading 2846.90.8000, HTSUSA.
HOLDING:
The product, Samarium Oxide (CAS-12060-58-1), is
classifiable in subheading 2846.90.8000 (previously
2846.90.5000), HTSUSA, which provides for "Compounds, inorganic
or organic, of rare-earth metals, of yttrium or of scandium, or
of mixtures of these metals: Other: Other: Other," dutiable at
the general column one rate of duty, 3.7 percent ad valorem.
Accordingly, NYRL 852408, dated June 1, 1990, is hereby
modified so that it is consistent with this ruling. In
accordance with section 625, this ruling will become effective 60
days after its publication in the Customs Bulletin. Publication
of rulings or decisions pursuant to section 625 does not
constitute a change of practice or position in accordance with
section 177.10(c)(1), Customs Regulations (19 CFR 177.10(c)(1)).
Sincerely,
John Durant, Director
Commercial Rulings Division