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HQ 950383


February 19, 1992

CLA-2 CO:R:C:F 950383 EAB

CATEGORY: CLASSIFICATION

TARIFF NO.: 2841.90.5000

Ronald D. Prunier, Manager
Customer Service
Ceratronics
112 Turnpike Road, Suite 303
Westboro, Massachusetts 01581

RE: Reconsideration and revocation of 850317; barium ferrite

Dear Mr. Prunier:

This is in reply to your letter dated March 5, 1990, in which you request reconsideration of DD 850317, dated March 28, 1990, concerning the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of barium sulfite.

FACTS:

In the aforementioned ruling, you were advised that barium ferrite powder would be classified under subheading 2825.90.6090, HTSUSA. That provision describes, in part, metal oxides other than those described elsewhere; other; other, dutiable at the column one general rate of 3.7% ad valorem.

Barium ferrite is a magnetic oxometallic compound that is produced by fusing a barium oxide with hydrated iron oxide (ferrous hydroxide). Although produced from ferrous hydroxide, it is commercially referred to as a "ferrite", not an "oxide".

ISSUE:

What is the proper classification under the HTSUSA of barium ferrite powder?

LAW AND ANALYSIS:

Merchandise imported into the U.S. is classified under the HTSUSA. Tariff classification is governed by the principles set
forth in the General Rules of Interpretation (GRIs) and, in the absence of special language or context which otherwise requires, by the Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUSA and are to be considered statutory provisions of law for all purposes.

GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes and, unless otherwise required, according to the remaining GRI's taken in order.

The Explanatory Notes to the Harmonized Commodity Descrip- tion and Coding System represent the official interpretation of the Customs Cooperation Council on the scope of each heading; although neither binding upon the contracting parties to the Harmonized System Convention nor considered to be dispositive interpretations, they should be consulted on the proper scope of the System.

Explanatory Notes to sub-chapter IV, Chapter 28, HTSUSA, discuss metal oxides. Throughout we note that all of the compounds within headings 2814 - 2825, HTSUSA, contain a singular metallic cation. This is in contrast to barium ferrite, which has two metallic constituents in its structure: barium and iron atoms.

We are of the opinion that barium ferrite is more specifically described as a barium salt of a peroxometallic acid, with the barium constituent being the cation portion of the salt and the peroxoferric acid (ferrous hydroxide minus one hydrogen) being the anion portion. Sub-chapter V, chapter 28, HTSUSA covers peroxysalts of metals. The foregoing conforms to the language of Explanatory Note 28.41(8), indicating that "The main groups of compounds covered by this heading are: * * * ferrites."

We are of the opinion that barium ferrite is properly classifiable under heading 2841, HTSUSA.

HOLDING:

Barium ferrite is classifiable under subheading 2841.90.5000, HTSUSA, a provision for salts of oxometallic or peroxometallic acids; other; other.

Articles classified under that subheading are subject to a general rate of duty of 3.7% ad valorem.

NYRL 850317 (March 28, 1990) is hereby revoked. We note that the revised classification does not result in a change in the rate of duty.

Sincerely,

John Durant, Director
Commercial Rulings Division

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