Ms. Regina Koutz
Buckmaster Enterprises Ltd.
77/9 Frischman St.
P.O. Box 11807
Tel Aviv 61116
RE: The tariff classification of extruded copper sheets from Russia.
Dear Ms. Koutz:
This is in response to your request for a tariff classification ruling dated November 20, 1995.
The products are copper sheets which you state are made from unusable scrap cables, clippings turnings and pipes that are melted to produce a uniform chemical composition then poured into molds and extruded. The sheets are produced in dimensions of 600 mm +10/-50mm wide, 500mm +/- 50mm long and 10mm +/- 0.6mm thick. You state that the copper sheets contain a minimum of 99.2 percent by weight of copper with less than .3 percent each of other elements, and will be sold to the importer for refining into copper cathodes. You also state that the importer, Southwire Co. will be able to supply a melting certificate after they use the sheets.
The provision applicable to the extruded copper sheets will be subheading 7409.19.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for Copper plates, sheets and strip, of a thickness exceeding 0.15mm: Of refined copper: Other: Of a thickness of 5mm or more. The rate of duty is 4.4 percent ad valorem.
Copper sheets which are to be used in remanufacture by melting or to be processed by shredding, shearing, compacting or similar processing which renders them fit only for the recovery of the metal content are currently subject to duty free treatment under subheading 9817.00.80 HTS provided the importer complies with procedures set out in Customs Regulation 54. Subheading
9817.00.80 does not apply when the market value of copper is under $1.12 per kilogram.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported.If you have any questions regarding the ruling, contact National Import Specialist John Fitzgerald at 212-466-5492.
Roger J. Silvestri