CLA-2-26:OT:RR:NC:N5: 137
Noah Meyer
Rock Creek Trade LLP
900 19th Street, NW, Suite 600
Washington, DC 20006
RE: The tariff classification of calcined manganese ore from South Africa, Gabon, or India
Dear Mr. Meyer:
In your letter dated July 17, 2025, you requested a tariff classification ruling on behalf of your client, EMD
Acquisition LLC d/b/a Borman Specialty Materials.
The product under consideration is a calcined manganese ore. Manganese dioxide ore, typically pyrolusite is
mined. The mined ore is subjected to a calcining process that concentrates it into calcined manganese ore. Per
documentation, other than this calcination step, the ore is not subjected to any additional processing or
chemical changes prior to importation. Documentation indicates that the dry weight of manganese in the
calcined manganese ore contains at least 48 percent of manganese on a dry weight basis. After importation
the calcined manganese ore will be further processed into electrolytic manganese dioxide (EMD).
The applicable subheading for the calcined manganese ore will be 2602.00.0060, Harmonized Tariff
Schedule of the United States (HTSUS), which provides for manganese ores and concentrates, including
ferruginous manganese ores and concentrates with a manganese content of 20 percent or more, calculated on
the dry weight: containing 47 percent or more by weight of manganese. The general rate of duty will be
FREE.
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, i.e. 9903.01.32, in addition to subheading 2602.00.0060, 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 Christina Allen at [email protected].
Sincerely,
(for)
James Forkan
Acting Director
National Commodity Specialist Division