This ruling has been revoked and is no longer current.

Superseded by {967941}.

R02374 R0 Ruling REVOKED

The tariff classification of electroplating anodes from the United Kingdom

Issued August 29, 2005 by U.S. Customs and Border Protection.

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R0 R02374 (August 29, 2005)

Tariff classification

HTS codes: 7115.90.6000

Headings: 7115

Product description

The merchandise is material for use in an electrolysis plant. It consists of ruthenium-coated titanium anodes and platinum-coated nickel anodes. Your letter also mentions, but does not describe nor request the classification of, gasket materials. The Harmonized Tariff Schedule of the United States, Section XIV, Chapter 71, Note 4, defines platinum and ruthenium (a form of platinum) to be precious metals. The imported merchandise is used in the electrodeposition of the precious metal component onto other metal objects. The base metals, titanium and nickel, are used as carrier media for the precious metals. After the precious metal has diminished, the spent anodes and cathodes will be returned to the UK to be refurbished. For this reason, the essential character of the articles is the precious metals. In your letter, you suggest that the articles be classified as unwrought or semi-manufactured articles of platinum in heading 7110, HTS. However, the metals have been made into articles that do not conform to the definition of unwrought or semi-manufactured.

CBP rationale

The applicable subheading for the anodes and cathodes will be 7115.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of precious metal or of metal clad with precious metal, other, other.

Full text

NY R02374 August 29, 2005 CLA-2-71:RR:NC:N1:113 R02374 CATEGORY: Classification TARIFF NO.: 7115.90.6000 Mr. William Paulin Kuehne Chemical Company, Inc. 86 North Hackensack Avenue South Kearny, NJ 07032 RE: The tariff classification of electroplating anodes from the United Kingdom Dear Mr. Paulin: In your letter dated August 4, 2005, you requested a tariff classification ruling. The merchandise is material for use in an electrolysis plant. It consists of ruthenium-coated titanium anodes and platinum-coated nickel anodes. Your letter also mentions, but does not describe nor request the classification of, gasket materials. The Harmonized Tariff Schedule of the United States, Section XIV, Chapter 71, Note 4, defines platinum and ruthenium (a form of platinum) to be precious metals. The imported merchandise is used in the electrodeposition of the precious metal component onto other metal objects. The base metals, titanium and nickel, are used as carrier media for the precious metals. After the precious metal has diminished, the spent anodes and cathodes will be returned to the UK to be refurbished. For this reason, the essential character of the articles is the precious metals. In your letter, you suggest that the articles be classified as unwrought or semi-manufactured articles of platinum in heading 7110, HTS. However, the metals have been made into articles that do not conform to the definition of unwrought or semi-manufactured. The applicable subheading for the anodes and cathodes will be 7115.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of precious metal or of metal clad with precious metal, other, other. The rate of duty will be 4 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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