CLA-2-38:OT:RR:E:NC:N2:235

Mr. Walter C Wilkett
Fedex Trade Networks
1050 B Street
Blaine, WA 98230

RE: The tariff classification of various Rare Earth Oxide catalyst powders from China

Dear Mr. Wilkett:

In your letter dated March 03, 2008, on behalf of Advanced Material Resources Inc., you requested a tariff classification ruling.

The following four products are compounds of Rare Earth Oxide catalyst powders in a Zirconium Oxide Base. According to your letter, all products listed below will be used as supported catalysts in catalytic converters.

The first product, Cerium-Zirconium-Praseodymium Oxide (CeZrPrOx-5020, Product # 2-80-50-20) consists of the following ingredients:

Cerium Oxide …………....28-32% Zirconium Oxide………….56-62% Praseodymium Oxide……25-45%

The Second product, Cerium-Zirconium-Lanthanum-Yttrium Oxide (CeZrLaYOx-5040, Product # 2-80-50-41) consists of the following ingredients:

Cerium Oxide……………..28-32% Zirconium Oxide…………..56-62% Lanthanum Oxide...............4-6% Yttrium Oxide………………4-6%

The third product, Lanthanum-Zirconium Oxide (LZO-9010, Product # 2-80-55-01) did not have percentage breakdown included in your letter. However, per your follow up e-mail you stated it consists of the following ingredients:

Lanthanum Oxide……….90% Zirconium Oxide…………10%

The fourth product, Neodymium-Zirconium Oxide (NdZrOx, Product # 2-50-50-60) consists of the following ingredients:

Neodymium Oxide………9-11% Zirconium Oxide…………89-91% The applicable subheading for the second product , Cerium-Zirconium-Lanthanum-Yttrium Oxide, the third product, Lanthanum-Zirconium Oxide and the fourth product, Neodymium-Zirconium will be 3815.19.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for, “Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included: Supported catalysts: Other”. The rate of duty will be Free. Additional information is required to determine the correct classification for the first product, Cerium-Zirconium-Praseodymium Oxide(CeZrPrOx-5020). The data sheet provided for CeZrPrOx-5020 does not add up to 100 % after calculating the percentage breakdown and instead equals to 109%. Please provide a corrected data sheet should you decide to resubmit your request for this product.

If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. If your request was submitted electronically and the information required does not involve sending a sample, you can re-submit your request and the additional information electronically. 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 Paul Hodgkiss at 646-733-3046.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division