N255332 N2 Ruling Active

The tariff classification of nickel foam mesh strip from China.

Issued August 13, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7508.90.5000

Headings: 7508

Product description

The product under consideration is described as nickel foam mesh strip in coils used for battery or super capacitor cathode substrates. You indicate that the strip is comprised of 99.98% nickel and measures 1.7 mm in thickness and 960 mm in width. Nickel foam is made by either one of two processes: physical vapor deposition or electroplating in which the polyurethane foam is plated with nickel. The product is then sintered or heat treated in order to burn off or remove the polyurethane foam from the nickel. You suggest classification of the nickel foam mesh strip in subheading 7506.10.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for nickel plates, sheets, strip and foil, of nickel, not alloyed, other, not cold-formed. Although imported in strip, this product does not meet the Chapter 75, Note 1(d) definition of plates, sheets, strip and foil. The subject item is porous in design and does not have a solid rectangular cross section. As such, the nickel foam mesh strip is precluded from classification in this subheading.

CBP rationale

The applicable subheading for the nickel foam mesh strip will be 7508.90.5000, HTSUS, which provides for other articles of nickel, other.

Full text

N255332 August 13, 2014 CLA-2-75:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7508.90.5000 Mr. Ricky Villena Neutralogistics Customs Brokerage 8400 NW 25 Street, Suite 100 Doral, FL 33122 RE: The tariff classification of nickel foam mesh strip from China. Dear Mr. Villena: In your letter dated July 15, 2014 you requested a tariff classification ruling on behalf of your client, Alevo Mfg. The product under consideration is described as nickel foam mesh strip in coils used for battery or super capacitor cathode substrates. You indicate that the strip is comprised of 99.98% nickel and measures 1.7 mm in thickness and 960 mm in width. Nickel foam is made by either one of two processes: physical vapor deposition or electroplating in which the polyurethane foam is plated with nickel. The product is then sintered or heat treated in order to burn off or remove the polyurethane foam from the nickel. You suggest classification of the nickel foam mesh strip in subheading 7506.10.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for nickel plates, sheets, strip and foil, of nickel, not alloyed, other, not cold-formed. Although imported in strip, this product does not meet the Chapter 75, Note 1(d) definition of plates, sheets, strip and foil. The subject item is porous in design and does not have a solid rectangular cross section. As such, the nickel foam mesh strip is precluded from classification in this subheading. The applicable subheading for the nickel foam mesh strip will be 7508.90.5000, HTSUS, which provides for other articles of nickel, other. The rate of duty will be 3 percent ad valorem. 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 Ann Taub at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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