CLA-2-68:S:N:N3:226 890848
Mr. Daniel Johnson
CheMichl Inc.
17410 N.E. 195 Street
Woodinville, WA 98072
RE: The tariff classification of an article of mineral substances
from Switzerland
Dear Mr. Johnson:
In your letter dated August 9, 1993 (recieved with a sample
by Customs in New York on September 29, 1993) you requested a
tariff classification ruling on an article of mineral substances.
The sample was sent to our Customs laboratory for analysis.
Your letter describes the product as a ceramic powder used by
dental laboratories to fabricate restorations for teeth. Our
laboratory analysis of the product and the information which you
provided indicate that the merchandise consists of feldspar;
silicon dioxide; glass; various oxides and silicates of aluminum,
sodium, and potassium; and other ingredients.
In a telephone conversation with this office you indicated
that various substances are derived from the earth, mixed with each
other and mixed with various chemicals to form the finished
product. You stated that the bulk of the product consists of
mineral substances. Sixty to seventy percent of this merchandise
consists of silicon dioxide. Based on the information which you
provided, we have determined that the mineral substances represent
the essential character of the product.
The applicable subheading for this article of mineral
substances will be 6815.99.40, Harmonized Tariff Schedule of the
United States (HTS), which provides for articles of stone or of
other mineral substances, not elsewhere specified or included:
other articles: other: other. The rate of duty will be 4.5
percent ad valorem.
In your letter you indicate your opinion that this merchandise
is classified in subheading 2530.90.00, HTS, under the provision
for mineral substances not elsewhere specified or included: other.
However, Note 1 to
Chapter 25 indicates that provisions in Chapter 25 (including
2530.90) may
not be applied to products obtained by mixing. Since this product
is obtained by mixing various mineral substances and chemicals, it
may not be classified in subheading 2530.90.00; it is more
appropriately classified as an article of mineral substances in
subheading 6815.99.40, HTS.
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