CLA-2-38:OT:RR:NC:N:139
Kim Caywood-Pierce
AN Deringer, Incorporated
173 West Service Road
Champlain, NY 12919
RE: The tariff classification of a powder from China
Dear Ms. Caywood-Pierce:
In your letter dated June 9, 2025, you requested a tariff classification ruling, on behalf of your client,
Sagemax Bioceramics Incorporated.
The item in question has the product name “Zirconium Oxide HWY 5.5 Powder”. You state that it is
comprised of various inorganic compounds and that upon importation the powder will be used in the
fabrication of dental discs and to make prosthetic teeth and bridges. In your submission you suggest
classification under subheading 3824.99.3990 Harmonized Tariff Schedule of the United States (HTSUS).
We agree.
The applicable subheading for the Zirconium Oxide HWY 5.5 Powder 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 general rate
of duty will be Free.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition
to subheading 3824.99.3990, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries
will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheading
3824.99.3990, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 3824.99.3990, 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 subheading 3824.99.3990, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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,
(for)
James Forkan
Acting Director
National Commodity Specialist Division