CLA-2-38:OT:RR:E:NC:N2:239
Tony Pedisich
WCS International
210 E. Sunrise Hwy., Suite 203
Valley Stream, NY 11581
RE: The Tariff Classification of Yttria Stabilized Zirconium Oxide Powder
Dear Mr. Pedisich:
In your letter dated March 19, 2014, you requested a tariff classification ruling on behalf of your client, Sulzer Metco (US) Inc. The information was submitted to the CBP laboratory for analysis. We apologize for the delay.
The subject merchandise yttria stabilized zirconium oxide powder, is used in high-temperature ceramic applications such as crucibles or furnace linings.
You state that your product should be classified in subheading 2825, which provides for hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides, and peroxides.
Chapter 28, Note 1(a) states, except where the context otherwise requires, the headings of this chapter apply only to: Separate chemical elements and separate chemically defined compounds, whether or not containing impurities. It is our determination that yttria is not an impurity.
The applicable subheading for the yttria stabilized zirconium oxide powder will be 3824.90.9290, Harmonized Tariff Schedule of the United States (HTSUS), which provides for, Chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Other: Other: Other: Other. The rate of duty will be 5 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 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 Patrick Day at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division