CLA-2-28:OT:RR:NC:N3:136
Mr. Uppili Sridhar
Himet
290 Basil Avenue
Morgan Hill, CA 95037
RE: The tariff classification of Scandium Oxide, Silicon Dioxide, and Silicon Monoxide from China
Dear Mr. Sridhar:
In your ruling request dated September 27, 2019, you requested a tariff classification ruling on
Scandium Oxide, Silicon Dioxide, and Silicon Monoxide.
You state that the products at issue are used in semiconductor (electronics) and optical coating industries. These products are described as chemical compounds of high purity and density. Scandium Oxide is 99.99% pure and will be imported in the form of 3-6 millimeter size granules, Silicon Dioxide is 99.99% pure and will be imported in the form of 1-3 millimeter size granules, Silicon Monoxide is 99.99% pure and will be imported in the form of 1-3 millimeter size pieces. The subject products will be used to deposit thin films on substrates by electron beam or thermal evaporation.
The applicable subheading for Scandium Oxide will be 2846.90.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Compounds, inorganic or organic, of rare-earth metals, of yttrium or of scandium, or of mixtures of these metals: Other: Other: Other: Other. The general rate of duty will be 3.7 percent ad valorem.
The applicable subheading for Silicon Dioxide will be 2811.22.5000, HTSUS, which provides for Other inorganic oxygen compounds of nonmetals: Silicon dioxide: Other. The general rate of duty will be free.
The applicable subheading for Silicon Monoxide will be 2811.29.5000, HTSUS, which provides for Other inorganic acids and other inorganic oxygen compounds of nonmetals: Other inorganic oxygen compounds of nonmetals: Other: Other. The general rate of duty will be 3.7 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 2811.22.5000 and 2811.29.5000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheadings 2811.22.5000 and 2811.29.5000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U.S. Environmental Protection Agency (EPA). Information on the TSCA can be obtained by contacting the EPA at Document Control Office (7407M), Office of Pollution Prevention and Toxics (OPPT), Environmental Protection Agency, 1200 Pennsylvania Avenue, N.W., Washington, D.C., 20460, by calling the Toxic Substances Control Act Hotline at (202) 554-1404, by e-mailing to [email protected], or by visiting their website at www.epa.gov.
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 the 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 Nuccio Fera at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division