Request for Reconsideration of Internal Advice 28-93 (Headquarters Ruling Letter (HRL) 954018, Dated September 23, 1993, Regarding the Classification of "Masonry Cement" from Mexico

HQ 955455 April 26, 1996 CLA-2 RR:TC:FC 955455 ALS CATEGORY: Classification TARIFF NO.: 2523.90.0000 Port Director of Customs 9400 Viscount Suite 104 El Paso, TX 79925 RE: Request for Reconsideration of Internal Advice 28-93 (Headquarters Ruling Letter (HRL) 954018, Dated September 23, 1993, Regarding the Classification of "Masonry Cement" from Mexico Dear Mr. Pitts: This is in reference to the above request concerning HRL 954018 which held that the subject masonry cement was gray portland cement classifiable in subheading 2523.29.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). FACTS: The product, as previously stated, consists of 75 percent gray portland cement and 25 percent calcium carbonate (limestone). LAW AND ANALYSIS: Subsequent to the issuance of HRL 954018, Cementos de Chihuahua (CDC) and its U.S. affiliate, Mexcement, Inc., requested a clarification from the U.S. Department of Commerce as to the scope of its Antidumping Order A-201-802 regarding Gray Portland Cement and Clinker from Mexico. On January 18, 1996, that Department ruled that CDC's Type S masonry cement was not within the scope of the antidumping duty order/finding covering gray portland cement and clinker from  - 2 - Mexico. They concluded that subject cement was: (a) a basic masonry cement; (b) it has different physical and chemical properties from gray portland cement; and (c) is sold and used as masonry cement, i.e., for use in mortars. That Department, as noted in Customs administrative message 7051114 of February 20, 1996, from the Director, Technical Program Branch, Office of Field Operations, held that CDC's Type S masonry cement was not subject to the above antidumping order if it meets the following characteristics: 1. Air content greater 12 percent, tested in accordance with the requirements of ASTM designation C-91; 2. Water retention greater than 70 percent, tested in accordance with requirements of ASTM designation C-91; 3. Loss on ignition greater than 12 percent, tested in accordance with the requirements of ASTM designation C-114; 4. Compressive strength less than 2000 PSI at seven days, and less than 2500 PSI at 28 days, tested in accordance with the requirements of ASTM designation C-91; 5. Blaine fineness in excess of 5200 CM2 per gram, tested in accordance with the requirements of ASTM designation C-204. We understand that CDC and the Department of Commerce have agreed that CDC will provide a certification with each future entry of Type S masonry cement attesting to the physical and chemical characteristics of the cement covered by each entry and in compliance with the characteristics. HOLDING: Type S masonry cement from Mexico complying with the antidumping order scope clarification issued by the Department of Commerce, meeting the aforementioned physical and chemical characteristics and accompanied by a certification by the Mexican exporter attesting to such compliance, is to be classified in subheading 2523.90.0000, HTSUSA. Merchandise so classified is subject to a free general rate of duty. Merchandise so classified is not subject to the assessment of antidumping duties under antidumping order A-201-802.  - 3 - HRL 954018 is revised pursuant to the scope clarification issued by the Department of Commerce on January 18, 1996. Sincerely, John Durant, Director Tariff Classification Appeals Division