A81512 A8 Ruling Active

The tariff classification of Samarium Oxide, Neodymium Metal, Neodymium Oxide, and (92.46%) Yttrium Oxide and (6.54%) Europium Oxide coprecipitate material from China

Issued July 11, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2805.30.0000, 2846.90.8000

Headings: 2805, 2846

Product description

The applicable subheading for the Samarium Oxide will be 2846.90.8000, Harmonized Tariff Schedule of the United States (HTS), 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. The rate of duty will be 3.7 percent ad valorem.

CBP rationale

The applicable subheading for the Samarium Oxide will be 2846.90.8000, Harmonized Tariff Schedule of the United States (HTS), 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. The applicable subheading for the Neodymium Metal will be 2805.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed; mercury: Rare-earth metals, scandium and yttrium whether or not intermixed or interalloyed. The applicable subheading for the Neodymium Oxide will be 2846.90.8000, Harmonized Tariff Schedule of the United States (HTS), 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. The applicable subheading for the (92.46%) Yttrium Oxide and (6.54%) Europium Oxide coprecipitate material will be 2846.90.8000, Harmonized Tariff Schedule of the United States (HTS), 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.

Full text

NY A81512 July 11, 1996 CLA-2-28:RR:NC:FC:236 A81512 CATEGORY: Classification TARIFF NO.: 2805.30.0000; 2846.90.8000 Mr. Henry Huang Artmandar Inc. 338 Slocum Way, Suite 18, Fort Lee, New Jersey 07024 RE: The tariff classification of Samarium Oxide, Neodymium Metal, Neodymium Oxide, and (92.46%) Yttrium Oxide and (6.54%) Europium Oxide coprecipitate material from China Dear Mr. Huang: In your letter dated April 25, 1996, you requested a tariff classification ruling. The applicable subheading for the Samarium Oxide will be 2846.90.8000, Harmonized Tariff Schedule of the United States (HTS), 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. The rate of duty will be 3.7 percent ad valorem. The applicable subheading for the Neodymium Metal will be 2805.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed; mercury: Rare-earth metals, scandium and yttrium whether or not intermixed or interalloyed. The rate of duty will be 5 percent ad valorem. The applicable subheading for the Neodymium Oxide will be 2846.90.8000, Harmonized Tariff Schedule of the United States (HTS), 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. The rate of duty will be 3.7 percent ad valorem. The applicable subheading for the (92.46%) Yttrium Oxide and (6.54%) Europium Oxide coprecipitate material will be 2846.90.8000, Harmonized Tariff Schedule of the United States (HTS), 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. The rate of duty will be 3.7 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist V. Gualario at 212-466-5744. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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