Modification of New York Ruling Letter 852408 concerning thetariff classification of Samarium Oxide (CAS-12060-58-1) importedfrom the Peoples Republic of China.

HQ 956557 March 6, 1995 CLA-2 CO:R:C:F 956557 ASM CATEGORY: Classification TARIFF NO.: 2846.90.8000 Mr. Philip P. Choban President Lanthanides, Inc. 24371 Lorain Rd. , #202 North Olmstead, Ohio 44070 RE: Modification of New York Ruling Letter 852408 concerning the tariff classification of Samarium Oxide (CAS-12060-58-1) imported from the Peoples Republic of China. Dear Mr. Choban: This letter is to advise you that Customs has modified New York Ruling Letter (NYRL) 852408, dated June 1, 1990, regarding the classification of Samarium Oxide. Pursuant to section 625, Tariff Act of 1930 (19 U.S.C. 1625), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993) (hereinafter section 625), notice of the proposed modification of NYRL 852408 was published January 25, 1995, in the Customs Bulletin, Volume 29, Number 4. FACTS: On June 1, 1990, NYRL 852408 classified this product under subheading 2946.10.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for cerium compounds, with a rate of duty at 7.2 percent ad valorem. ISSUE: What is the proper classification under the HTSUSA for Samarium Oxide? LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is made in accordance with the General Rules of Interpretation (GRI's). As stated in GRI 1, the classification is determined first in accordance with the terms of the headings which must be read in conjunction with the - 2 - relative section and chapter notes. If GRI 1 fails to classify the goods and if the heading and legal notes do not otherwise require, the remaining GRI's are applied in their appropriate order. In NYRL 852408, the product, Samarium Oxide, was erroneously classified as a cerium compound under subheading 2846.10.0000, HTSUSA. The correct classification for Samarium Oxide is under subheading 2846.90.8000, HTSUSA. HOLDING: The product, Samarium Oxide (CAS-12060-58-1), is classifiable in subheading 2846.90.8000 (previously 2846.90.5000), HTSUSA, which provides for "Compounds, inorganic or organic, of rare-earth metals, of yttrium or of scandium, or of mixtures of these metals: Other: Other: Other," dutiable at the general column one rate of duty, 3.7 percent ad valorem. Accordingly, NYRL 852408, dated June 1, 1990, is hereby modified so that it is consistent with this ruling. In accordance with section 625, this ruling will become effective 60 days after its publication in the Customs Bulletin. Publication of rulings or decisions pursuant to section 625 does not constitute a change of practice or position in accordance with section 177.10(c)(1), Customs Regulations (19 CFR 177.10(c)(1)). Sincerely, John Durant, Director Commercial Rulings Division