CLA-2-81:OT:RR:NC:1:117
Mr. Daniel Smith
Joseph Smith International Logistics
210 East Sunrise Highway, Suite 301
Valley Stream, NY 11581-1328
RE: The tariff classification of hard metal sludge powder from India.
Dear Mr. Smith:
In your letter dated April 29, 2011 you requested a tariff classification ruling. A representative sample was submitted with your ruling request and was sent to our Customs laboratory for analysis.
The product to be imported is referred to as Hard Metal Sludge which is the result of de-coating hard metal scrap inserts by processing in a ball mill. The sludge produced from the milling process is comprised primarily of tungsten, cobalt and tantalum with smaller concentrations of trace elements. Prior to importation, it will be dried, crushed into a fine powder and homogenized. Once in the United States, this tungsten carbide powder is further processed for the recovery of raw materials.
Based on laboratory analysis, the subject powder is not only considered a cermet of Chapter 81, but also meets the definition of waste and scrap as defined in Section XV, Note 8(a).
The applicable subheading for the hard metal sludge powder will be 8113.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for cermets and articles thereof, including waste and scrap. The general rate of duty will be 3.7 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 Mary Ellen Laker at (646) 733-3020.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division