United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1994 NY Rulings > NY 890817 - NY 890967 > NY 890848

Previous Ruling Next Ruling
NY 890848

December 13, 1993

CLA-2-68:S:N:N3:226 890848


TARIFF NO.: 6815.99.40

Mr. Daniel Johnson
CheMichl Inc.
17410 N.E. 195 Street
Woodinville, WA 98072

RE: The tariff classification of an article of mineral substances from Switzerland

Dear Mr. Johnson:

In your letter dated August 9, 1993 (recieved with a sample by Customs in New York on September 29, 1993) you requested a tariff classification ruling on an article of mineral substances. The sample was sent to our Customs laboratory for analysis.

Your letter describes the product as a ceramic powder used by dental laboratories to fabricate restorations for teeth. Our laboratory analysis of the product and the information which you provided indicate that the merchandise consists of feldspar; silicon dioxide; glass; various oxides and silicates of aluminum, sodium, and potassium; and other ingredients.

In a telephone conversation with this office you indicated that various substances are derived from the earth, mixed with each other and mixed with various chemicals to form the finished product. You stated that the bulk of the product consists of mineral substances. Sixty to seventy percent of this merchandise consists of silicon dioxide. Based on the information which you provided, we have determined that the mineral substances represent the essential character of the product.

The applicable subheading for this article of mineral substances will be 6815.99.40, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of stone or of other mineral substances, not elsewhere specified or included: other articles: other: other. The rate of duty will be 4.5 percent ad valorem.

In your letter you indicate your opinion that this merchandise is classified in subheading 2530.90.00, HTS, under the provision for mineral substances not elsewhere specified or included: other. However, Note 1 to
Chapter 25 indicates that provisions in Chapter 25 (including 2530.90) may not be applied to products obtained by mixing. Since this product is obtained by mixing various mineral substances and chemicals, it may not be classified in subheading 2530.90.00; it is more appropriately classified as an article of mineral substances in subheading 6815.99.40, HTS.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

Previous Ruling Next Ruling

See also: