L82632 L8 Ruling Active

The tariff classification of Zirconia Powders TZ Series from Japan.

Issued March 22, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3824.90.9190

Headings: 3824

Product description

Structural parts will include pulleys, nozzles, and other wear resistant industrial parts. Functional parts will include parts used as iconic conductors which will be further assembled into devices used in oxygen sensor applications. The TZ series consist of Zirconia Powder TZ-8Y, Zirconia Powder TZ-3Y-E, Zirconia Powder TZ-3Y-B, and Ziconia TZ-3Y-BE. Each consists (with varying percentages) of zirconium oxide, yttrium oxide, hafnium oxide, aluminum oxide, and a binder.

CBP rationale

The applicable subheading will be 3824.90.9190, Harmonized Tariff Schedule of the United States (HTS), which provides for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: other.

Full text

NY L82632 March 22, 2005 CLA-2-38:RR:NC:2:239 L82632 CATEGORY: Classification TARIFF NO.: 3824.90.9190 Ms. Cynthia Hohenstein Tosoh USA, Inc. 3600 Gantz Road Grove City, OH 43123-1895 RE: The tariff classification of Zirconia Powders TZ Series from Japan. Dear Ms. Hohenstein: In your letter dated February 14, 2005, you requested a tariff classification ruling for Zirconia Powders TZ series which you have stated will be used to produce structural and/or functional parts. Structural parts will include pulleys, nozzles, and other wear resistant industrial parts. Functional parts will include parts used as iconic conductors which will be further assembled into devices used in oxygen sensor applications. The TZ series consist of Zirconia Powder TZ-8Y, Zirconia Powder TZ-3Y-E, Zirconia Powder TZ-3Y-B, and Ziconia TZ-3Y-BE. Each consists (with varying percentages) of zirconium oxide, yttrium oxide, hafnium oxide, aluminum oxide, and a binder. You state in your inquiry that you believe the proper classification to be 3824.90.3900 HTS, the provision for chemical mixtures containing two or more inorganic compounds. The addition of the binder (an organic compound) would preclude classification in this provision. The applicable subheading will be 3824.90.9190, Harmonized Tariff Schedule of the United States (HTS), which provides for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: other. The rate of duty will be 5 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 Andrew Stone at 646-733-3032. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →