CLA-2-71:OT:RR:NC:N1:128
Ms. Kimberly R. Atkinson
Heraeus Precious Metals North America LLC
15524 Carmenita Road
Santa Fe Springs, CA 90670
RE: The tariff classification of scrap precious metal from Germany.
Dear Ms. Atkinson:
In your letter dated September 9, 2025, you requested a tariff classification ruling.
The merchandise under consideration is referred to as filter cake. From the information you provided, the
filter cake is a waste by-product of the refining of materials such as pre-processed mining concentrate, spent
catalysts, and metal alloys. You state that the filter cake contains platinum, gold, silver, and base metals.
After importation, the platinum is recovered for reuse in applications such as electronics, jewelry
manufacturing, and medical devices.
In your ruling request you suggest classification of the filter cake in either 7112.91.0100, Harmonized Tariff
Schedule of the United States (HTSUS) as waste and scrap of gold excluding sweepings containing other
precious metals, or in 7112.92.0100, HTSUS, as waste and scrap of platinum but excluding sweepings
containing other precious metals. However, the filter cake includes multiple types of precious metals and
thus does not meet the terms of either heading. Classification in 7112.91.0100 and 7112.92.0100, HTSUS, is
precluded.
The applicable subheading for the filter cake will be 7112.99.0100, HTSUS, which provides for “Waste and
scrap of precious metal or of metal clad with precious metal; other waste and scrap containing precious metal
or precious metal compounds, of a kind used principally for the recovery of precious metal other than goods
of heading 8549: Other: Other.” 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 of the European
Union with an ad valorem (or ad valorem equivalent) rate of duty under column 1-General less than 15
percent will be subject to an additional ad valorem rate of duty of 15 percent minus the column 1-General
duty rate. At the time of entry, you must report the Chapter 99 heading applicable to your product
classification, i.e. 9903.02.20, in addition to subheading 7112.99.0100, 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 Nicole Sullivan at [email protected].
Sincerely,
(for)
Denise Faingar
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division