CLA-2-38:OT:RR:NC:N3:139
Matthew Meyers
Alcan Primary Products Company LLC
200 East Randolph Street, Suite 7100
Chicago, IL 60601
RE: The tariff classification of a cement clinker component from Canada
Dear Mr. Meyers:
In your letter dated April 11, 2025, and an earlier submission, you requested a tariff classification ruling.
The item under review is an alumina raw material. In your letter, you state the material is designed for
clinker fabrication in the cement industry, and that it consists primarily of aluminum oxide, silicon dioxide,
hematite, fluorine, and sodium oxide.
You suggest the alumina raw material is classified under 2620.40.0060, Harmonized Tariff Schedule of the
United States (HTSUS). We disagree. Chapter 26 Note 3 states that “Heading 2620 applies only to: (a) Slag,
ash and residues of a kind used in industry either for the extraction of metals or as a basis for the manufacture
of chemical compounds of metals, excluding ash and residues from the incineration of municipal waste
(heading 2621); and (b) Slag, ash and residues containing arsenic, whether or not containing metals, of a kind
used either for the extraction of arsenic or metals or for the manufacture of their chemical compounds. ” The
instant product will not be used for the extraction of metals or as a basis for the manufacture of chemical
compounds of arsenic or metals. Therefore, the product is precluded from classification in 2620.40.0060,
HTSUS.
You also suggest the alumina raw material may be classified under heading 2818, HTSUS. We disagree.
Chapter 28, HTSUS, provides for separately chemically defined elements and compounds with limited
permissible additions. Pursuant to Note 1 to Chapter 28, because the aluminum oxide is mixed with various
other substances, it is precluded from classification within this chapter.
Therefore, the applicable subheading for the cement clinker component will be 3824.99.3990, HTSUS, which
provides for Prepared binders for foundry molds or cores; chemical products and preparations of the chemical
or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or
included: Other: Other: Other: Mixtures of two or more inorganic compounds: Other: Other. The rate of duty
will be Free.
Products of Canada as provided by heading 9903.01.10 in Section XXII, Chapter 99, Subchapter III, U.S.
Note 2(j), HTSUS, other than products classifiable under headings 9903.01.11, 9903.01.12, 9903.01.13,
9903.01.14, and 9903.01.15, HTSUS, will be subject to an additional 25 percent ad valorem rate of duty.? At
the time of entry, you must report the applicable Chapter 99 heading, 9903.01.10, in addition to subheading
3824.99.3990, HTSUS, listed above. Articles that are entered free of duty under the terms of general note 11
to the HTSUS (U.S.-Mexico-Canada Agreement (USMCA)), including any treatment set forth in subchapter
XXIII of Chapter 98 and subchapter XXII of chapter 99 of the HTSUS, will not be subject to the additional
ad valorem duties provided for in heading 9903.01.10. ?If your product is entered duty free as originating
under the USMCA, you must report heading 9903.01.14, HTSUS, in addition to subheading 3824.99.3990,
HTSUS.
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 John Bobel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division