CLA-2-28:OT:RR:NC:N3:136
David Soyka
H. C. Starck Tungsten, LLC
25 Grove Street, Suite 2-400
Newton, MA 02466
RE: The tariff classification and eligibility for a partial duty exemption under subheading 9802.00.60, Harmonized Tariff Schedule of the United States (HTSUS), of Ammonium Metatungstate, CAS # 12028-48-7, from Germany
Dear Mr. Soyka:
In your letter dated March 19, 2024, you requested a tariff classification and eligibility for a partial duty exemption under subheading 9802.00.60, HTSUS, ruling on Ammonium Metatungstate, CAS # 12028-48-7.
In your submission, you state that Ammonium Metatungstate, CAS # 12028-48-7, is a greyish-white powder, which is highly soluble in water and used as a raw material in the production of various tungsten containing catalysts, most typically used in hot hydrocracking, hydrotreating, and DeNox.It appears that the subject product is a separate chemically defined compound, which meets the requirements of Note 1 to Chapter 28.
The applicable subheading for Ammonium Metatungstate, CAS # 12028-48-7, will be 2841.80.0010, HTSUS, which provides for Salts of oxometallic or peroxometallic acids: Tungstates (wolframates): Of ammonium. The general rate of duty will be 5.5% ad valorem.
You have also inquired about the eligibility for a partial duty exemption under subheading 9802.00.60, HTSUS.Subheading 9802.00.60, HTSUS, provides a partial duty exemption for:
Any article of metal (as defined in U.S. note 3(e) of this subchapter) manufactured in the United States or subject to a process of manufacture in the United States, if exported for further processing, and if the exported article as processed outside the United States, or the article which results from the processing outside the United States, is returned for the United States for further processing.
Subheading 9802.00.60, HTSUS, therefore imposes four requirements: (1) the exported merchandise must be an article of metal; (2) the metal must either be manufactured in the United States or subject to a process of manufacture in the United States; (3) the metal must be exported for further processing; and (4) the metal must be returned to the United States for further processing.
For purposes of subheading 9802.00.60, HTSUS, metal includes base metals enumerated in note 3 to section VX, which includes tungsten. See U.S. Note 3(e) to Chapter 98, HTSUS. Therefore, the exported tungsten containing secondary materials, generated from the production of new tungsten products (production scrap) and end of life parts (old scrap), of U.S. origin will qualify as article[s] of metal under subheading 9802.00.60, HTSUS.You state that the imported Ammonium Metatungstate, CAS # 12028-48-7, will be sold to unrelated companies in the U.S. to be further processed into various tungsten containing catalysts at their U.S. facilities.
Based on the presented scenario, Ammonium Metatungstate, CAS # 12028-48-7, processed in Taiwan and Vietnam and finished in Germany from the exported tungsten containing secondary materials of U.S. origin and further processed in the U.S. after importation, will be eligible for a partial duty exemption under subheading 9802.00.60, HTSUS, when it is imported into the United States.
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. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Mail Code 70480, Washington, D.C., by telephone at (202) 554-1404, 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Nuccio Fera at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division