CLA-2-26:OT:RR:NC:N1:137
Kim Caywood-Pierce
A.N. Deringer, Inc.
173 West Service Rd.
Champlain, New York 12901
RE: The tariff classification of slag from Canada
Dear Ms. Caywood-Pierce:
In your letter dated September 14, 2020 you requested a tariff classification ruling, on behalf of your client Holcim USA.
The instant products are identified as air-cooled slag, pelletized slag, granulated slag and ground pelletized/ground granulated slag. These slags are bi-products from the iron ore refining process. After the refining of the iron ore, the molten impurities are drained from the furnace and can be processed in different ways.
Product 1 is identified as air-cooled slag, which is formed when molten slag is allowed to cool slowly at ambient temperatures. This type of slag is a crystalline in nature. It may be gray, red or black in color. It is commonly used as backfill material for construction sites, and may be used as a road base.
Product 2 is identified as pelletized slag, which is formed by quickly cooling molten slag using a revolving drum to throw the molten slag into the air, causing the slag to entrap air within its
structure. This type of slag is a porous pellet that is relatively lightweight. The pellets can be sold as lightweight concrete aggregate or used in concrete mixes.
Product 3 is identified as granulated slag, which is formed with molten slag is cooled very quickly with large amounts of water. This type of slag is an amorphous glassy surface that looks like beach sand, except that the particles are angular rather than rounded.
Product 4 is identified as ground pelletized or ground granulated slag cement. It is formed by grinding pelletized or granulated slag into a fine powder.
You suggest that the ground pelletized/ground granulated slag cement should be classified in 2523.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Portland cement, aluminous cement, slag cement, supersulfate cement and similar hydraulic cements, whether or not colored or in the form of clinkers: Other hydraulic cements. We disagree.
The Explanatory Notes to the Harmonized Commodity Description and Coding System (Explanatory Notes), including the Subheading Explanatory Notes, although not dispositive or legally binding, provide a commentary on the scope of each heading of the Harmonized Tariff Schedules, and are generally indicative of the proper interpretation of such headings. See T.D. 89-80, 54 Fed Reg., 35127 (August 23, 1989).
The Explanatory Note to heading 25.23, HTSUS states: “The heading also excludes: (a) Finely ground blast furnace slag which requires the addition of a small quantity of accelerator at the time of making up (heading 26.19); the ground slag mixed with an accelerator, ready for use, does, however, fall in this heading. The instant merchandise is merely ground slag, with no accelerator added. Therefore, it is precluded from classification in 2523.
The applicable subheading for the granulated slag will be 2618.00.0000, HTSUS which provides for granulated slag (slag sand) from the manufacture of iron or steel. The general rate of duty will be free.
The applicable subheading for the air-cooled slag, pelletized slag, and ground pelletized/ground granulated slag cement will be 2619.00.9000, HTSUS, which provides for Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel: other. 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 julie.c.allen.cbp.dhs.gov.
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division