CLA-2-28:OT:RR:NC:N3:136
Mr. Uppili Sridhar
Himet
290 Basil Avenue
Morgan Hill, CA 95037
RE: The tariff classification of Titanium Oxide, Tantalum Oxide, Hafnium Oxide, and Zirconium Oxide from China
Dear Mr. Sridhar:
In your ruling request dated September 26, 2019, you requested a tariff classification ruling on
Titanium Oxide, Tantalum Oxide, Hafnium Oxide, and Zirconium Oxide from China.
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, in the form of pellets, pieces, and tablets. Titanium Oxide and Tantalum Oxide are 99.99% pure, Hafnium Oxide is 99.95% pure, and Zirconium Oxide is 99.90% pure. The subject products will be used to deposit thin films on substrates by electron beam or thermal evaporation.
The applicable subheading for Titanium Oxide will be 2823.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Titanium oxides. The general rate of duty will be 5.5 percent ad valorem.
The applicable subheading for Tantalum Oxide, Hafnium Oxide, and Zirconium Oxide will be 2825.90.9000, HTSUS, which provides for Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides: 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 2823.00.0000 and 2825.90.9000, 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 2823.00.0000 and 2825.90.9000, 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