Mr. Dominic T. Teh
dba Sun Bay International
1149 West 190th Street, Suite 2150
Gardena, CA 90248
RE: The tariff classification of lead ingots from India
Dear Mr. Teh:
In your letter dated March 27, 2017 you requested a tariff classification ruling on behalf of your client, HMA Inc.
The products under consideration are described as remelted refined lead ingots which are made from raw lead, battery scraps and lead scraps sourced from the United States and various other countries. In your letter, you indicate that the ingots contain 97 – 99% lead; however, the submitted inspection reports show the lead content to be a minimum of 99.97%. The term “refined lead” is defined in Chapter 78, Subheading Note 1 as metal containing by weight at least 99.9% of lead, provided that the content by weight of any other element does not exceed a specified limit.
The applicable subheading for the lead ingots that meet the definition of refined lead will be 7801.10.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for unwrought lead, refined lead. The rate of duty will be 2.5 percent on the value of the lead content.
The applicable subheading for the lead ingots not meeting the definition of refined lead and in which the lead content is by weight less than 99 percent will be 7801.99.9030, HTSUS, which provides for unwrought lead, other, other, alloys of lead. The rate of duty will be 2.5 percent on the value of the lead content.
The applicable subheading for the lead ingots not meeting the definition of refined lead and in which the lead content is by weight 99 percent or more will be 7801.99.9050, HTSUS, which provides for unwrought lead, other, other, other. The rate of duty will be 2.5 percent on the value of the lead content.
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 Mary Ellen Laker at email@example.com.
Steven A. Mack
National Commodity Specialist Division