CLA-2-38:OT:RR:NC:N3:139
Kent Sunakoda
LOGISTEED America, Incorporated
1000 Corporate Center Drive, Suite 400
Monterey Park, CA 91754
RE: The tariff classification of two carbon slurry products from Japan
Dear Mr. Sunakoda:
In your letter, made on behalf of your client CBC America LLC, dated June 13, 2025, you requested a tariff
classification ruling.
The items in question are two carbon slurry products with the product numbers BP-1700, and BP-1754US.
They are combinations of 1-Methyl-2-pyrrolidone, and carbon black. You state that subsequent to their
importation into the United States they will be used on cathode electrodes in lithium-ion batteries to facilitate
electron conductivity.
In your submission, you suggest classification in subheading 2803.00.0010, Harmonized Tariff Schedule of
the United States, (HTSUS); however, we have found that to be incorrect. The subject products are described
as slurries/mixtures of carbon black and solvents. These mixtures are precluded from classification in Ch. 28,
pursuant to Note 1 to Ch. 28. The cited ruling (HQ 960476) does not support your suggested classification,
because the "Ketjenblack" in the cited ruling was not mixed with a solvent or other substance(s).
The applicable subheading for BP-1700, and BP-1754US will be 3824.99.9397 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: Other: Other: Other: Other. The general rate of duty will be 5 percent ad valorem.
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. Your product falls within an excepted
subheading. At the time of entry, you must report the Chapter 99 heading applicable to your product
classification, 9903.01.32, in addition to subheading 3824.99.9397, 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