The tariff classification and eligibility for a partial duty exemption under subheading 9802.00.60, Harmonized Tariff Schedule of the United States (HTSUS), of “Ammonium Metatungstate, CAS # 12028-48-7” from Germany
Issued May 26, 2017 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 2841.80.0010, 9802.00.6000
Product description
The tariff classification and eligibility for a partial duty exemption under subheading 9802.00.60, Harmonized Tariff Schedule of the United States (HTSUS), of “Ammonium Metatungstate, CAS # 12028-48-7” from Germany
CBP rationale
The applicable subheading for “Ammonium Metatungstate, CAS # 12028-48-7” will be 2841.80.0010, HTSUS, which provides for Salts of oxometallic or peroxometallic acids: Tungstates (wolframates): Of ammonium.
Full text
N285859 May 26, 2017 CLA-2-28:OT:RR:NC:2:236 CATEGORY: Classification TARIFF NO.: 2841.80.0010; 9802.00.6000 Mr. Brett I. Harris Pisani & Roll LLP 1629 K Street, NW, Suite 300 Washington, DC 20006 RE: The tariff classification and eligibility for a partial duty exemption under subheading 9802.00.60, Harmonized Tariff Schedule of the United States (HTSUS), of “Ammonium Metatungstate, CAS # 12028-48-7” from Germany Dear Mr. Harris: In your letter dated April 25, 2017, you requested a tariff classification and eligibility for a partial duty exemption under subheading 9802.00.60, HTSUS, ruling, on behalf of your client, H. C. Stark North America Trading, LLC, on “Ammonium Metatungstate, CAS # 12028-48-7.” In your submission, you also refer to the product at issue as “pure” AMT with trace impurities. You state that “Ammonium Metatungstate, CAS # 12028-48-7” is a greyish-white powder, which is highly soluble in water and used in the production of tungsten metal powder and catalysts. The applicable subheading for “Ammonium Metatungstate, CAS # 12028-48-7” will be 2841.80.0010, HTSUS, which provides for Salts of oxometallic or peroxometallic acids: Tungstates (wolframates): Of ammonium. The general rate of duty will be 5.5% ad valorem. You have also inquired about the eligibility for a partial duty exemption under subheading 9802.00.60, HTSUS. Subheading 9802.00.60, HTSUS, provides a partial duty exemption for: [a]ny article of metal . . . manufactured in the United States or subject to a process of manufacture in the United States, if exported for further processing, and if the exported article as processed outside the United States, or the article which results from the processing outside the United States, is returned for the United States for further processing. Subheading 9802.00.60, HTSUS, therefore imposes four requirements: (1) the exported merchandise must be an article of metal; (2) the metal must either be manufactured in the United States or subject to a process of manufacture in the United States; (3) the metal must be exported for further processing; and (4) the metal must be returned to the United States for further processing. For purposes of subheading 9802.00.60, HTSUS, “metal” includes “base metals enumerated in note 3 to section VX,” which includes tungsten. See U.S. Note 3(e) to Chapter 98, HTSUS. Therefore, the exported, used and crushed drill bits of U.S. origin, containing tungsten and other substances will qualify as “article[s] of metal” under subheading 9802.00.60, HTSUS. You also state that the imported “Ammonium Metatungstate, CAS # 12028-48-7” will be sold to an unrelated company in the U.S. to be further produced into Nickel Tungsten Catalysts at its U.S. facilities. Based on the presented scenario, “Ammonium Metatungstate, CAS # 12028-48-7,” manufactured in Germany from the exported, used and crushed drill bits of U.S. origin and further processed in the U.S. after importation, will be eligible for a partial duty exemption under subheading 9802.00.60, HTSUS, when it is imported into the United States. 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 https://hts.usitc.gov/current. 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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