Tatiana V. Desinova
CMC Cometals 2050 Center Ave., Suite 250
Fort Lee, NJ 07024
RE: The tariff classification and country of origin of electrolytic manganese metal powder imported from Canada.
Dear Ms. Desinova:
In your letter dated May 11, 2007 you requested a tariff classification ruling and country of origin determination.
The product to be imported is electrolytic manganese metal powder having a minimum manganese content of 99.7%. This product is re-entering the United States after previously being shipped to Canada. No further processing was performed on the powder in Canada.
The electrolytic manganese powder at issue is the result of the processing of electrolytic manganese metal flake with a minimum manganese content of 99.7% . Originally imported from China, this flake is ground into smaller particles, in the United States, resulting in an electrolytic manganese powder of the same chemistry.
The “country of origin” is defined in 19 CFR 134.1(b) as the country of manufacture, production, or growth of any article of foreign origin entering the United States. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country “the country of origin” within the meaning of this part. A substantial transformation occurs when, as a result of manufacturing processes, a new and different article emerges, having a distinctive name, character or use, which is different from that originally possessed by the article or material before being subjected to the manufacturing process.
In this case, the simple grinding of Chinese flake into powder does not result in new and different article, but merely another unwrought product with particles of a different size. Neither the chemical composition nor the properties of the manganese product has changed. Therefore, the flake is not substantially transformed in the U.S. and the resulting powder remains a product of China.
The applicable subheading for the electrolytic manganese powder will be 8111.00.4910, Harmonized Tariff Schedule of the United States (HTSUS), which provides for manganese and articles thereof, including waste and scrap, other, unwrought manganese, other, powder containing at least 99.5 percent by weight manganese. The rate of duty will be 14 percent.
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 World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Gloria Stingone at 646-733-3020.
Robert B. Swierupski