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HQ 952452

February 3, 1993

CLA-2-CO:R:C:F 952452 K


TARIFF No.: 2844.20.0030

Patrick D. Gill, Esq.
Rode & Qualey
Attorneys At Law
295 Madison Avenue
New York, New York 10017

RE: Tariff Classification of Enriched Uranium Hexafluoride and Country of Origin

Dear Sir:

This is in reply to your request of August 11, 1992, on behalf of your client for a prospective ruling as to the tariff classification of enriched uranium hexafluoride and whether it is a product of Russia or a product of a European Community country.


Uranium ores and uranium ore concentrates from Russia are shipped to countries in the European Community and used to make enriched uranium hexafluoride (UF6) which will be imported as a gas in cylinders and after importation processed into ceramic pellets for use in nuclear fuel assemblies.

The crude product, uranium ores or concentrates, from the refineries that is shipped from Russia to a European Community country is purified to a degree usable in nuclear applications. The purified material is converted to uranium dioxide. Uranium dioxide is either used directly (i.e. reactor ceramics) or converted to uranium tetrafluoride. Uranium tetrafluoride may be reduced to uranium metal or fluorinated to uranium hexafluoride (basic compound for isotope separation). The merchandise as processed in the European Community country and to be imported into the United states is enriched uranium hexafluoride.


The issue concerns substantial transformation and whether
the merchandise, enriched uranium hexafluoride, is a product of Russia or a product of a European Community country for tariff purposes.


Enriched uranium hexafluoride is classifiable in subheading 2844.20.0030, Harmonized Tariff Schedule of the United States (HTSUS), free of duty under both the column 1 and 2 rates of duty. Nevertheless, we are called upon to rule whether the merchandise is subject to the column 1 or 2 rates of duty under the substantial transformation doctrine because of an antidumping duty determination by the Department of Commerce. This decision is not a definitive ruling for the interpretation of the scope of any determinations by the Department of Commerce for this merchandise.

If merchandise is shipped from one country to another country and there used in a manufacture which transforms the merchandise into a new and different article of commerce with a new name, character, and use, the merchandise is considered as a product of the second country for tariff purposes. See section 134.1(b) of the Customs Regulations for a definition of the term "country of origin".

In this case, raw material, uranium ores or concentrates from Russia were shipped to a European Community country and then processed into a new and different article of commerce, enriched uranium hexafluoride, which has a new name, and a new character and use. Accordingly, the test for substantial transformation has been met and the merchandise is a product of the European Community country.


Enriched uranium hexafluoride manufactured in a European Community country with the use of uranium ores or concentrates from Russia is a product of that European Community country, and is classifiable under the column 1 rates of duty, subheading 2844.20.0030, Harmonized Tariff Schedule of the United States.


John Durant, Director

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