CLA-2-71:OT:RR:NC:N4:433
Victor D. Jimenez
Customs House Broker
Global Customs & Logistics LLC
10224 Crossroads Loop, Laredo, TX 78045
RE: The tariff classification of conductive silver paste from unspecified country.
Dear Mr. Jimenez:
In your letter dated April 7, 2016, on behalf of Johnson Matthey de Mexico, you requested a tariff classification ruling. A technical data sheet, a safety data sheet and photos were provided.
The technical data sheet identifies the merchandise concerned as the A6376XAL, “Silver Paste” for glass toughening and the safety date sheet identifies the merchandise concerned as the A6376XLS, “Carbon Silver Paste 78%.” Both the technical data sheet and safety data sheet reference the same item that of a “carbon silver paste.” Review of both the technical data sheet and safety data sheet indicates that the main components of the mixture are silver, various chemical compounds and carbon black. The merchandise concerned has a silver content of 78%, and is a silver-grey paste with a solids content of 87.5%. It is claimed that, this item is a high conductive, medium – slow drying, unleaded silver paste for printing on glass and printing over IR and UV glass enamels.
The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation ("GRIs"), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRI will be applied, in hierarchical order of their appearance.
Chapter 71 of the HTSUS, provides in pertinent part at Legal Note 1, Subject to note 1 (a) of section VI and except as provided below (additional exclusion to Chapter 71), all articles consisting wholly or partly of precious metal or metal clad with precious metal are to be classified in this chapter. Upon review of Legal Note 1 (a) of section VI, HTSUS, and Legal Note 3 to Chapter 71, HTSUS, we find no exclusion of the merchandise concerned from Chapter 71, HTSUS.
Further review of the legal notes to Chapter 71, Legal Note 5, HTSUS, indicates: For the purposes of this chapter, any alloy (including a sintered mixture and an inter-metallic compound) containing precious metal is to be treated as an alloy of precious metal if any one precious metal constitutes as much as 2 percent, by weight, of the alloy. Alloys of precious metal are to be classified according to the following rules:
(a) An alloy containing 2 percent or more, by weight, of platinum is to be treated as an alloy of platinum;
(b) An alloy containing 2 percent or more, by weight, of gold but not platinum, or less than 2 percent, by weight, of platinum, is to be treated as an alloy of gold;
(c) Other alloys containing 2 percent or more, by weight, of silver are to be treated as alloys of silver.
Consistent with Headquarters rulings HQ 961499 dated November 23, 1999 and HQ 963178 dated November 23, 1999, and that the “carbon silver paste” has a silver content of 78%, we find that the merchandise concerned is classifiable in subheading 7115.90.4000, HTSUS.
The applicable subheading for the A6376XAL/ A6376XLS, “carbon silver past,” will be 7115.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of precious metal or of metal clad with precious metal: Other, Other: Of silver, including metal clad with silver. The rate of duty will be 3% 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 https://hts.usitc.gov/current.
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 Neil H. Levy at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division