N246925 N2 Ruling Active

The tariff classification of Lutetium Oxide (CAS no. 12032-20-1) from China

Issued November 14, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2846.90.8090

Headings: 2846

Product description

Your submission describes the product at issue as Lutetium Oxide (LU2O3), CAS no. 12032-20-1. Lutetium Oxide is a rare-earth metal oxide intended to be used in the manufacturing of x-ray equipment. Your suggested classification of 2846.90.2045 is incorrect because Lutetium Oxide is a chemical compound, not a mixture.

CBP rationale

The applicable subheading for Lutetium Oxide (CAS no. 12032-20-1) will be 2846.90.8090, Harmonized Tariff Schedule of the United States (HTSUS), 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: Other.

Full text

N246925 November 14, 2013 CLA-2-28:OT:RR:NC:2:236 CATEGORY: Classification TARIFF NO.: 2846.90.8090 Mr. Eric S.C. Wang Dynasty Customs Broker Inc. 1409 San Mateo Avenue San Francisco, CA 94080 RE: The tariff classification of Lutetium Oxide (CAS no. 12032-20-1) from China Dear Mr. Wang: In your ruling request received October 17, 2013, on behalf of your client, C & L Development Corporation, you requested a tariff classification ruling. Your submission describes the product at issue as Lutetium Oxide (LU2O3), CAS no. 12032-20-1. Lutetium Oxide is a rare-earth metal oxide intended to be used in the manufacturing of x-ray equipment. Your suggested classification of 2846.90.2045 is incorrect because Lutetium Oxide is a chemical compound, not a mixture. The applicable subheading for Lutetium Oxide (CAS no. 12032-20-1) will be 2846.90.8090, Harmonized Tariff Schedule of the United States (HTSUS), 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: Other. The general rate of duty will be 3.7 percent ad valorem. This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U.S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Mail Code 70480, Washington, D.C., by telephone at (202) 554-1404, or by visiting their website at www.epa.gov. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Nuccio Fera at (646) 733-3034. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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