CLA-2-28:S:N:N1:235 866914

Mr. J. P. Urwitz
Hale and Dorr
1455 Pennsylvania Avenue, N. W.
Washington, D. C. 20004

RE: The tariff classification of gold potassium cyanide from Switzerland.

Dear Mr. Urwitz:

In your letter dated August 29, 19991, you requested a tariff classification ruling on behalf of you client, Metalor USA Refining Corp.. According to your request you are of the opinion that gold potassium cyanide should be classified as a precious metal in subheading 7108.11.0000. You advise that gold when used in electroplating, is unstable in water by itself. In order to overcome this problem the metal is reacted with potassium cyanide which makes it stable. Therefore the chemical aspect of the product should be disregarded because it is always used in electroplating and only the gold metal is used.

Please note that the Explanatory Notes, Chapter 28, pages 308 and 309, make reference to several precious metal chemical compounds used in electroplating. It appears that these compounds were well known to the writers of the Harmonized Tariff Schedules and it was their intent to included them in Chapter 28. Since in our opinion the product is a precious metal chemical compound, it follows that it should be classified in Chapter 28.

The applicable subheading for gold potassium cyanide will be 2843.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for gold compounds. The rate of duty will be 5 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport