CLA-2-85:OT:RR:NC:N1:112
Mr. William H. Sherman
Northern Customs Services, Inc.
904-908 Center Street
Lewiston, New York 14092
RE: The tariff classification of extruded magnesium anodes from China
Dear Mr. Sherman:
In your letter which was received by this office on September 8, 2008, you requested a tariff classification ruling.
The item concerned is an extruded magnesium anode. The anode in question is a sacrificial type of anode which will be used in residential and commercial water heater tanks. The sacrificial anode is a rod made of magnesium that is formed around a steel core wire. This device does not require an independent electrical source to perform its intended function. The function of this item is to provide cathodic protection to water heater tanks. Cathodic protection is a technique used to control the corrosion of a metal surface. In this case an electrolytic process will take place within the tank that will result in the anode being “sacrificed” by corrosion instead of the steel components of the water heater tank.
In use, the anode is placed into the water heater tank via a hole located on the top of the tank. The anode incorporates a threaded nut one end; the hole on the water heater tank is also threaded. Once the anode is lowered into the tank it is securely fastened to the tank using its threaded nut. When the tank is filled with water, an electrolytic process begins whereby the sacrificial anode is consumed, which aids in the protection of any exposed steel within the water heater tank. Without the anode the steel components of the tank would corrode, shortening the life span of the tank. The anode also incorporates fittings which assure the electric current circulation. The sacrificial anodes are replaceable due to corrosion wearing them away.
You suggested that the proper classification of this merchandise within the Harmonized Tariff Schedule of the United States (HTSUS) falls within HTSUS subheading 8516.10, which provides for “Electric instantaneous or storage water heaters and immersion heaters.” The item in question might be used in conjunction with an electric water heater, but in and of itself is not a water heater as is provided for under HTSUS subheading 8516.10. In addition, goods which are identifiable as parts of machines or apparatus of chapter 84 or 85 are classifiable in accordance with Section XVI, Note 2, HTSUS. Note 2(a) states that parts which are goods included in either chapter 84 or in chapter 85 are in all cases to be classified in their respective headings. It has consistently been Customs stance that this type of sacrificial anode would be considered apparatus for electroplating, electrolysis, or electrophoresis provided for under heading 8543. (See Customs Rulings HQ 964876, dated December 11, 2001; HQ 964702, dated November 26, 2001; HQ 965250, dated November 20, 2001).
The applicable subheading for the extruded magnesium anodes will be 8543.30.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus…: Machines and apparatus for electroplating, electrolysis or electrophoresis.” The rate of duty will be 2.6%.
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 Steve Pollichino at 646-733-3008.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division