Titanium dioxide mixed with tungsten trioxide; inorganic chemical compounds; mixtures

HQ 950739 February 24, 1992 CLA-2 CO:R:C:F 950739 EAB CATEGORY: Classification TARIFF NO.: 3823.90.3900 Norbert T. Rogers, Transportation Manager Corning Incorporated Corporate Transportation and Distribution Corning, New York 14831 Re: Titanium dioxide mixed with tungsten trioxide; inorganic chemical compounds; mixtures Dear Mr. Rogers: This is in reply to your letter dated November 18, 1991, in which you request a binding ruling on the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of a mixture of two inorganic chemical compounds. FACTS: Your company intends to import a powdered mixture of titanium dioxide (90% by weight) and tungsten trioxide (10% by weight), to be used as a raw material in the manufacture of ceramic honeycomb catalysts. You suggest classification of the product under subheading 3823.90.3900, HTSUSA. ISSUE: What is the tariff classification under the HTSUSA of a powdered mixture of titanium dioxide and tungsten trioxide? LAW AND ANALYSIS: Merchandise imported into the U.S. is classified under the HTSUSA. The tariff classification of merchandise under the HTSUSA is governed by the principles set forth in the General Rules of Interpretation (GRIs) and, in the absence of special language or context which otherwise requires, by the Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUSA and are to be considered statutory provisions of law for all purposes. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes and, unless otherwise required, according to the remaining GRI's taken in order. We are of the opinion that the subject merchandise is described by the terms of heading 3823 of the Schedule, providing in part for chemical products and preparations of the chemical or allied industries, not elsewhere specified or included. HOLDING: A powdered mixture of titanium dioxide and tungsten trioxide is classifiable under subheading 3823.90.3900, HTSUSA, a provision for chemical products and preparations of the chemical or allied industries, not elsewhere specified or included; other; other mixtures of two or more inorganic compounds; other. Merchandise classified under this subheading may be entered free of duty. Sincerely, John Durant, Director Commercial Rulings Division