3 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

L82553 L8 Ruling Active

The tariff classification of Cerium Oxide based glass polishing powder comprised of rare earth oxides and kaolin from China

Issued March 10, 2005 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

L8 L82553 (March 10, 2005)

Tariff classification

HTS codes: 3405.90.0000

Headings: 3405

Product description

In your letter, you suggest that the product should be classified under HTS# 2846.90.2010 as a mixture of rare earth oxides or 2846.10.000 as a cerium compound. Your descriptive literature and material safety data sheet indicate that your product is a cerium oxide based glass polishing powder comprised of rare earth oxides and kaolin. Based on our review of the composition, we have determined that this product is a polish. Therefore, we would classify this product under 3405.90.0000 HTS, a provision for polishes and creams for glass; other.

CBP rationale

The applicable subheading for Cerium Oxide based polishing powder comprised of rare earth oxides and kaolin will be 3405.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for provides for Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 3404: Other.

Full text

NY L82553 March 10, 2005 CLA-2-35:RR:NC:SP:236 L82553 CATEGORY: Classification TARIFF NO.: 3405.90.0000 Mr. Manyu Li Tyflong International, Inc. P.O. Box 1913 Cranberry Township, PA 16066 RE: The tariff classification of Cerium Oxide based glass polishing powder comprised of rare earth oxides and kaolin from China Dear Mr. Li: In your letter dated January 23, 2005, you requested a tariff classification ruling. In your letter, you suggest that the product should be classified under HTS# 2846.90.2010 as a mixture of rare earth oxides or 2846.10.000 as a cerium compound. Your descriptive literature and material safety data sheet indicate that your product is a cerium oxide based glass polishing powder comprised of rare earth oxides and kaolin. Based on our review of the composition, we have determined that this product is a polish. Therefore, we would classify this product under 3405.90.0000 HTS, a provision for polishes and creams for glass; other. The applicable subheading for Cerium Oxide based polishing powder comprised of rare earth oxides and kaolin will be 3405.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for provides for Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 3404: Other. The rate of duty will be Free. 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 Debra Wholey at 646-733-3034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Follow L82553

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.