CLA-2-27:OT:RR:NC:N1:137
Noreen McDonald
299 Park Avenue
New York, New York 10171
RE: The tariff classification of calcined shale oil coke from Ukraine
Dear Ms. McDonald:
In your letter dated April 16, 2020 you requested a tariff classification ruling.
Calcined shale oil coke is made from green pitch coke derived from shale oil. The green pitch coke undergoes an electro-calcination process. The product is then crushed to a size of 1-5 millimeters. The crushed calcined shale oil coke will be imported in bulk sacks on pallets. The calcined shale oil coke will be used in the production of graphite anodes for the aluminum industry.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The EN for Heading 27.13 provides that: Bitumen, coke and other residues fall in this heading, if they result from the treatment of shale oils or of other oils obtained from bituminous minerals.
The applicable subheading for the calcined shale oil coke will be 2713.12.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals: petroleum coke: calcined. The general rate of duty will be FREE.
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 Christina Allen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division