The tariff classification of fused zirconia mullite from China

N318836 April 22, 2021 CLA-2-38:OT:RR:NC:N3:139 CATEGORY: Classification TARIFF NO.: 3824.99.3900; 9903.88.03 Ms. Noreen McDonald Traxys North America LLC 299 Park Avenue New York, NY 10171 RE: The tariff classification of fused zirconia mullite from China Dear Ms. McDonald: In your letter dated April 9, 2021 you requested a tariff classification ruling. The merchandise in question is referred to as fused zirconia mullite. It is a combination of primarily aluminum oxide, silica, zirconium dioxide, and some other trace elements. You state this merchandise will be imported in the United States in granular form and that it is used in the manufacture of specialty products where a high resistance to environmental corrosion and a low coefficient of thermal expansion are desirable properties. The applicable subheading for the fused zirconia mullite will be 3824.99.3900, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Prepared binders 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: Other: Other: Mixtures of two or more inorganic compounds: Other. The rate of duty will be Free. Pursuant to U.S. Note 20(f) to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3824.99.3900, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty under 9903.88.03, HTSUS. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 3824.99.3900, HTSUS, listed above. 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 the 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 John Bobel at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division