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HQ 954672

January 13, 1994

CLA-2 CO:R:C:F 954672 EAB


TARIFF NO.: 2845.90.0000

District Director
U.S. Customs Service
10 Causeway Street
Boston, Massachusetts 02222-1059

RE: Application for further Review of Protest No. 0401-93-100312, dated May 25, 1993, concerning thallium-203 oxide and zinc oxide; non-radioactive isotopes; Note 1(a), Section VI; GRI 1

Dear Sir:

This is a decision on a protest filed May 25, 1993 against your decision in the classification of merchandise liquidated May 7, 1993 and entered on February 19, 1993.


The protestant entered all goods in subheading 2845.90.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), a provision for isotopes other than those of heading 2844, to be entered free of duty.

Customs reclassified the merchandise identified as an oxide of thallium-203 under subheading 2825.90.6000, a provision for other metal oxides, and assessed duty at 3.7 percent ad valorem.

Customs reclassified the merchandise identified as an oxide of zinc-68 under subheading 2846.90.5000 (other rare-earth metal compounds) and assessed duty at 3.7 percent.

Each compound is described in the scientific literature as a non-radioactive isotope.


Whether non-radioactive isotopic metal oxides are classified as such under heading 2845 or, if they answer to a description elsewhere, are classified under a different provision of the tariff schedule.


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 GRIs taken in order.

"Goods . . . answering to a description in heading 2844 or 2845 are to be classified in those headings and in no other heading of the tariff schedule." Note 1(a), Section VI, HTSUSA.

Heading 2845 describes "isotopes other than those of heading 2844; compounds . . . of such isotopes . . . ."

Since the compounds at issue are compounds of non-radioactive isotopes, i.e., oxides of thallium-203 and zinc-68, they are described by heading 2845. In view of Note 1(a), Section VI, HTSUSA, they must be classified thereunder.


Thallium-2-3 oxide and zinc-68 oxide are classifiable under subheading 2845.90.0000, HTSUSA, a provision for isotopes other than those of heading 2844; compounds, inorganic or organic, of such isotopes, whether or not chemically defined; other.

Merchandise entered under subheading 2845.90.0000 during the calendar year 1993 was entitled to be entered free of duty.

The protest should be allowed.

A copy of this decision should be attached to the Customs Form 19 and provided to the protestant as part of the notice of action.

In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1992, Subject: Revised Protest Directive, this decision should be mailed by your office to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished prior to mailing of the decision. Sixty days from the date of the decision the Office of Regulations and Rulings will take steps to make the decision available to customs personnel via the Customs Ruling Module in ACS and the public via the Diskette Subscription

Service, Lexis, Freedom of Information and other public access channels.


John Durant, Director
Commercial Rulings Division

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