CLA-2-69:OT:RR:NC:N4:428
Mr. Scott Bartkowski
Refractron Technologies Corporation
5750 Stuart Avenue
Newark, NY 14513
RE: The tariff classification of a porcelain ceramic roller, ceramic diffuser disc, ceramic filter plate and a porcelain ceramic blank from Germany or China.
Dear Mr. Bartowski:
In your letter dated November 26, 2012, you requested a tariff classification ruling.
The merchandise under consideration is a roller for use in copper wire drawing, a diffuser disc for use in municipal wastewater systems, a mining filter plate used to separate ore from water, and a blank from which various articles may be machined. Samples of these items were submitted with your ruling request and were forwarded to the Customs and Border Protection Laboratory for analysis. This analysis has been completed. A fifth item, described as a filter drier core, was previously classified as 8421.29.0065 Harmonized Tariff Schedule of the United States (HTSUS) in ruling N236294, issued December 20, 2012.
The roller is cylindrical in shape and measures approximately 8.25 inches high by 3.25 inches in diameter. From the information you provided, the rollers are used to draw copper wire as a component of a larger machine. Laboratory analysis has determined that the roller is made of porcelain ceramic.
The diffuser disc is a flat, round disc which measures approximately 9.25 inches in diameter by .75 inches high, and has a beveled edge. You indicate that this diffuser, which is a component of a municipal wastewater system, is mounted in a PVC housing and is placed in the bottom of a wastewater tank. Air is forced through the diffuser, creating bubbles of oxygen necessary for the bacteria in the water; the bacteria in turn break down the waste. Laboratory analysis has determined that the diffuser disc is made of a non-porcelain ceramic and has a hardness equivalent to 9 on the Mohs scale.
The mining filter plate is paddle-shaped and measures approximately 1.25 inches high by 16.75 inches long by 19 inches wide at its top edge, tapering to a width of 11.75 inches at its bottom edge. Laboratory analysis indicates that the filter plate is comprised of two non-porcelain ceramic plates, which have a hardness equivalent to 9 on the Mohs scale, separated by a polymer resin. This same resin lines the edges of the plate, while the bottom edge also features three metal pieces. In use, the filter plate, which is a component of a larger machine, passes through a slurry, and a vacuum is pulled on the plate so that the water is drawn out and concentrated ore remains on the plate. This ore is scraped off, the filter plate is flushed, and the process repeats. The ceramic component provides the essential character of the filter plate.
The blank is rectangular in shape and measures approximately 1.75 inches long by .63 inches wide by .5 inches high. You state that after importation the blank may be machined into any number of articles, including wear guides, bearings, plungers, and dental appliances. As such, it does not have a dedicated use upon importation. Laboratory analysis has determined that this blank is made of porcelain ceramic.
Machinery or appliances of ceramic material, and ceramic parts of machinery or appliances of any material, are excluded from classification in Chapter 84, HTSUS, by Chapter 84 Note 1(b). The roller, diffuser disc and mining filter plate will therefore be classified by their constituent material.
The applicable subheading for the roller will be 6909.11.2000, HTSUS, which provides for “Ceramic wares for laboratory, chemical or other technical uses…: Ceramic wares for laboratory, chemical or other technical uses: Of porcelain or china: Machinery parts.” The general rate of duty will be Free.
The applicable subheading for the diffuser disc and the mining filter plate will be 6909.12.0000, HTSUS, which provides for “Ceramic wares for laboratory, chemical or other technical uses…: Ceramic wares for laboratory, chemical or other technical uses: Articles having a hardness equivalent to 9 or more on the Mohs scale.” The general rate of duty will be 4 percent ad valorem.
The applicable subheading for the blank will be 6914.10.8000, HTSUS, which provides for “Other ceramic articles: Of porcelain or china: Other.” The general rate of duty will be 9 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 Nicole Sullivan at (646) 733-3028.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division