OT:RR:CTF:CPMMA H342780 CMD
Mr. Taehoon Koo
Meiko America, Inc.
5 Marine View Plaza, Suite 304
Hoboken, NJ 07030
RE: Revocation of NY N306461; Modification of NY 853255; Tariff Classification of
Molybdenum Disulphide Powder
Dear Mr. Koo:
This is to inform you that U.S. Customs and Border Protection (“CBP”) has
reconsidered New York Ruling Letter (NY) N306461, issued to you on October 24,
2019, concerning the tariff classification of molybdenum disulphide from India. In a letter
dated September 26, 2019, you requested, on behalf of your client FRP Services & Co.
(America), Inc., a tariff classification ruling. In NY N306461, U.S. Customs and Border
Protection (CBP) classified molybdenum disulphide in heading 2830, Harmonized Tariff
Schedule of the United States (HTSUS), which provides for “Sulphides; polysulphides,
whether or not chemically defined.” For the reasons set forth below, CBP is revoking NY
N306461.
In addition, CBP is also modifying one other ruling, NY 853255, dated June 26,
1990, 1 which classified molybdenum in both powder and paste form. This modification
concerns only molybdenum disulphide in powder form.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. § 1625(c)(1)), as
amended by section 623 of Title VI (Customs Modernization) of the North American
1 NY 853255 classified the subject molybdenum disulphide in heading 2830, HTSUS, which provided for
“other sulphides; polysulphides.” The wording of the heading has changed slightly but remains essentially
the same. The current heading 2830, HTSUS, provides for “Sulphides; polysulphides, whether or not
chemically defined.”
Free Trade Agreement Implementation Act, Pub. L. No. 103-182, 107 Stat. 2057, 2186
(1993), notice of the proposed action was published on May 28, 2025, in Volume 59,
Number 22, of the Customs Bulletin. One comment was received in support of the
revocation and modification.
FACTS:
The molybdenum disulphide is described in NY N306461 as follows:
[t]he product at issue [i]s an inorganic chemical compound with greater than 98%
purity. The provided Safety Data Sheet identifies “Molybdenum Disulphide” by
CAS # 1317-33-5 and empirical formula as MoS2. You state that the subject
product is intended to be used in grease/lubricant applications.
Molybdenum disulphide is interchangeably referred to as molybdenum
sulphide. It is used primarily in high temperature lubricants but may also be used
as an additive to steel, as well as for its semiconductor properties. 2
ISSUE:
Whether molybdenum disulfide is classified in heading 2530, HTSUS, which
provides for “Mineral substances not elsewhere specified or included,” heading 2613,
HTSUS, which provides for “Molybdenum ores and concentrates,” or heading 2830,
HTSUS, which provides for “Sulphides; polysulphides, whether or not chemically
defined.”
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 provides that the classification of goods shall be determined according to
the terms of the headings of the tariff schedule and any relative section or chapter
notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and
if the headings and legal notes do not otherwise require, the remaining GRIs 2 through
6 may then be applied in order.
The Harmonized Commodity Description and Coding System Explanatory Notes
(“ENs”) constitute the official interpretation of the Harmonized System at the
international level. While neither legally binding nor dispositive, the ENs provide a
2 Molybdenum Disulphide, AMERICAN CHEMICAL SOCIETY https://www.acs.org/molecule-of-the-
week/archive/m/molybdenum-disulfide.html (last visited May 9, 2025).
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commentary on the scope of each heading of the HTSUS and are generally indicative of
the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128
(August 23, 1989).
The 2025 HTSUS provisions under consideration here are as follows:
2530 Mineral substances not elsewhere specified or included.
2613 Molybdenum ores and concentrates.
2830 Sulphides; polysulphides, whether or not chemically defined.
Note 1 to Chapter 25 states:
“1.- Except where their context or Note 4 to this Chapter otherwise requires, the
headings of this Chapter cover only products which are in the crude state or which have
been washed (even with chemical substances eliminating the impurities without
changing the structure of the product), crushed, ground, powdered, levigated, sifted,
screened, concentrated by flotation, magnetic separation or other mechanical or physical
processes (except crystallization), but no products which have been roasted, calcined,
obtained by mixing or subjected to processing beyond that mentioned in each heading.”
The Explanatory Notes (ENs) for heading 2530 state, in pertinent part, that:
(D) MINERAL SUBSTANCES NOT ELEWHERE SPECIFIED OR INCLUDED;
BROKEN POTTERY
This group covers, inter alia:
(12) Molybdenite “concentrates” obtained from molybdenum ores by
certain physical treatments such as washing, grinding, flotation and by
heat treatment (other than calcination) designed to drive off traces of oil
and water, for non-metallurgical uses (lubrication).
The ENs for heading 2613, HTSUS, state:
“The heading excludes molybdenite prepared for use as a lubricant (heading 25.30).”
The ENs for heading 2830, HTSUS, state:
“The heading also excluded the following natural sulphides:
(b) Molybdenum sulphide (molybdenite) (26.13).”
The subject molybdenum disulphide is not a product of heading 2830, HTSUS.
The ENs for heading 2830 specifically exclude molybdenum sulphide from classification
in the heading, and point us to heading 2613, HTSUS. Therefore, the subject
molybdenum disulphide cannot be classified in heading 2830, HTSUS.
The subject molybdenum disulphide is prepared for use as a lubricant. The ENs
for heading 2613, HTSUS, specifically exclude molybdenite intended for use as a
lubricant from classification in heading 2613, HTSUS. Therefore, the subject
molybdenum disulphide is not a product of heading 2613, HTSUS.
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EN 25.30(D)(12) specifically provides for the products at issue here when it
states that heading 2530 includes molybdenum concentrates obtained from
molybdenum ores by physical treatments, for use as a lubricant. The subject
merchandise complies with Note 1 to chapter 25, because it has not been roasted,
calcined, or subjected to any processing which would prevent its classification in
chapter 25. While the ENs are not binding, their specificity regarding molybdenum
disulphide prepared for use as a lubricant is clear, and this classification does not
conflict with Note 1 to chapter 25. The molybdenum disulphide at issue is a product of
heading 2530, HTSUS, and specifically subheading 2530.90.80, HTSUS.
HOLDING:
Pursuant to GRIs 1 and 6, the molybdenum disulphide in powder form, as
described above, is classified in subheading 2530.90.80, HTSUS, which provides for
“Mineral substances not elsewhere specified or included: Other: Other.” The column 1,
general duty rate is free.
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 available at
www.usitc.gov.
EFFECT ON OTHER RULINGS:
NY N306461, dated October 24, 2019, is hereby revoked. NY N835255, dated
June 26, 1990, is hereby modified.
In accordance with 19 U.S.C. § 1625(c), this ruling will become effective 60 days
after publication in the Customs Bulletin.
Sincerely,
Yuliya A. Gulis, Director
Commercial and Trade Facilitation Division
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