OT:RR:CTF:TCM H035575 ARM
Mr. John Perkins
Fermag Technologies, Inc.
P.O. Box 1364
Edison, NJ 08818
RE: Reconsideration of NY N027775; Strontium Ferrite Powder (CAS# 12023-91-5)
Dear Mr. Perkins:
This is in response to your submissions, dated May 19, 2008 and July 7, 2008, requesting reconsideration of New York Ruling Letter (“NY”) NY N027775, dated May 16, 2008, regarding the classification, under the Harmonized Tariff Schedule of the United States (HTSUS), of Strontium Ferrite Powder (CAS#12023-91-5). We have reviewed that ruling and find it to be correct. A sample was submitted in conjunction with your May 19, 2008 letter.
FACTS:
The merchandise is Strontium Ferrite Powder, (CAS# 12023-91-5). In your May 19th letter, you state that “Strontium Ferrite is a manufactured powder, where iron oxide (Fe2O3) and Strontium Carbonate (SrCO3) are mixed together and heated to a high temperature creating a crystal platelet of Strontium Ferrite (SrFe12O19) which is used in the manufacture of permanent magnets.” In your July 7th letter, you state: “[t]he Strontium Ferrite Powder which we are importing is exposed to the same high temperature process (as ceramic cores of heading 6906, HTSUS), but it is not pressed into a shape prior to the sintering process.”
CBP Laboratory and Scientific Services Report # NY20080896 dated June 19, 2008 states: “The sample is a brown-black powder. Laboratory analysis has found that the sample is strontium ferrite. . . . Strontium Ferrite is a distinct chemical compound and the sal[t] (sic) of an oxometallic acid”.
ISSUE:
Whether strontium ferrite powder is a salt of an oxometallic acid of heading 2841, HTSUS, or ceramic wares of heading 6909, HTSUS.
LAW AND ANALYSIS:
Merchandise imported into the United States is classified under the HTSUS. 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 requires otherwise, by the Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUS 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 GRIs taken in order. GRI 6 requires that the classification of goods in the subheadings of headings shall be determined according to the terms of those subheadings, any related subheading notes and mutatis mutandis, to the GRIs.
The HTSUS provisions under consideration are the following:
2841: Salts of oxometalic or peroxometallic acids:
2841.90: Other:
2841.90.50 Other . . . .
* * * * *
6909: Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods:
Ceramic wares for laboratory, chemical or other technical uses:
6909.19 Other:
6909.19.10 Ferrite core memories . . . .
Chapter note 1 to Chapter 28, HTSUS, states that “Except where the context otherwise requires, the headings of this chapter apply only to: (a) Separate chemical elements and separate chemically defined compounds, whether or not containing impurities.”
Chapter 69, Note 1, HTSUS, states, in pertinent part, the following: “This chapter applies only to ceramic products which have been fired after shaping. . . .”
In understanding the language of the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989).
EN 2841 states, in pertinent part, the following:
This heading covers the salts of oxometallic and peroxometallic acids (corresponding to metal oxides which constitute anhydrides).
The main groups of compounds covered by this heading are :
* * * * *
(8) Ferrates and ferrites. Ferrates and ferrites are derived from ferric hydroxide (Fe(OH)3) and from ferrous hydroxide (Fe(OH)2), respectively. Potassium ferrate is a black powder, dissolving in water to give a red liquid.
The name " ferrates " is erroneously given to simple mixtures of iron oxides and other metal oxides constituting ceramic colours and classified in heading 32.07.
The heading also excludes ferrous ferrite which is in fact magnetic iron oxide (Fe3O4) (heading 26.01), and hammer scale (heading 26.19).
The General EN to Chapter 69, HTSUS, states, in pertinent part, the following:
The term " ceramic products " applies to products obtained:
(A) By firing inorganic, non-metallic materials which have been prepared and shaped previously at, in general, room temperature. Raw materials comprise, inter alia, clays, siliceous materials, materials with a high melting point, such as oxides, carbides, nitrides, graphite or other carbon, and in some cases binders such as refractory clays or phosphates.
(B) From rock (e.g., steatite), fired after shaping.
While the powder may be similar in use to ferrite core memories of subheading 6909.19.10, HTSUS, the substance is not ferrite core memories, but rather a powder of the same chemical substance. The instant merchandise is not pressed into shape before firing and hence cannot be classified in chapter 69 under chapter note 1 to the chapter. Therefore, the merchandise cannot be classified in heading 6909, HTSUS, or the subheadings thereof.
In the instant merchandise, a basic oxide known as iron oxide (Fe2O3), and a suitable compound of an acidic oxide known as Strontium Carbonate (SrCO3), in a high temperature reaction, yield a salt known as Strontium Ferrite (SrFe12O19), a separately defined chemical compound (see generally, Considine, Glenn D. ed., Van Nostrand’s Encyclopedia of Chemistry, 5th ed., Van Nostrand Reinhold Company, New York (p. 1456, 2005)). Ferrites are included as salts of oxometalic acids in EN 2841 and have been classified as such (see HQ 950383, dated February 19, 1992, wherein Barium ferrite was classified in heading 2814). Accordingly, the instant Strontium Ferrite Powder is classified in heading 2841, HTSUS.
HOLDING:
The instant merchandise, Strontium Ferrite Powder, (CAS# 12023-91-5), is classified in heading 2841, HTSUS, specifically in subheading 2841.90.50, HTSUS, the provision for: “Salts of oxometalic or peroxometallic acids: Other: Other . . . .”, using GRI 1 and in accordance with Chapter note 1 to chapter 28. The column one general rate of duty is 3.7 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at www.usitc.gov.
EFFECT ON OTHER RULINGS:
NY N027775, dated May 16, 2008, is affirmed.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division