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HQ 959438

July 7, 1997

CLA-2 RR:TC:FC 959438K


TARIFF NO.: 2849.90.50

Jennifer de Laurentiis, Esq.,
Cheryl Ellsworth, Esq., and
Jeffrey S. Levin, Esq.
Harris & Ellsworth, Attorneys at Law
The Watergate
2600 Virginia Avenue, N.W., Suite 1113
Washington, D.C. 20037-1905

RE: Revocation of New York Ruling Letter (NYRL) 803793, Dated December 9, 1994; Nitrided Vanadium Products

Dear Ms. de Laurentiis, Ms. Cheryl Ellsworth, and Mr. Jeffrey S.Leviv:

In response to your letter dated October 27, 1994, on behalf of your client, Shieldalloy Metallurgical Corporation, the Customs Service issued NYRL 803793, dated December 9, 1994, which held that the Nitrided Vanadium products described therein were classified as other nitrides of vanadium, in subheading 2850.00.20, Harmonized Tariff Schedule of the United States (HTSUS), with a 1994 general rate of duty of 16 percent ad valorem and now with a 1997 general rate of duty of 12.8 percent ad valorem.

This letter is to inform you that NYRL 803793 no longer reflects the views of the Customs Service and is revoked in accordance with section 177.9(d) of the Customs Regulations (19 CFR 177.9(d)). Pursuant to section 625, Tariff Act of 1930 (19 U.S.C. 1625), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993), hereinafter, section 625), notice of the proposed revocation of NYRL 803793 was published on May 28, 1997, in the Customs Bulletin, Volume 31 , No. 22. The following represents our position.


There are two Nitrided Vanadium products described in NYRL 803793, that are identical in composition except for the nitrogen contents; one contains 7.0 percent nitrogen and the other contains 12.0 percent nitrogen. The other elements in Nitrided Vanadium 7, and Nitrided Vanadium are, 80 percent vanadium, 0.05 percent silicon, 0.05 percent aluminum, 0.03 manganese, 0.02 phosphorus 0.02 sulfur, 0.01 percent chromium and 0.01 percent nickel. The products are used for the strengthening of low alloy steel.


The issue is whether the products as described above are classified as nitrides of vanadium in subheading 2850.00.20, HTSUS, or as other carbides, in subheading 2849.90.50, HTSUS.


Heading 2849, HTSUS, covers carbides, whether or not chemically defined. Subheading 2849.90.50, HTSUS, provides for such carbides other than of calcium, silicon, boron, chromium, and tungsten. Heading 2850, HTSUS, provides for hydrides, nitrides, azides, silicides and borides, whether or not chemically defined, other than compounds which are also carbides of Heading 2849. Subheading 2850.00.20, HTSUS provides for nitrides of vanadium. However, heading 2850 excludes coverage of compounds which are also carbides of heading 2849.

The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and General Rules of Interpretation of the HTSUS. Note C to the EN for heading 2849, states as follows, that the heading covers

Compounds consisting of one or more metal elements combined with carbon and another nonmetal element, e.g. aluminum borocarbide, zirconium carbonitride, titanium carbonitride. The proportions of the elements in some of these compounds may not be stoichiometric.

The products are compounds. Each product is composed of a metal (vanadium) combined with carbon and another nonmetal (nitrogen). As stated in the EN for heading 2849, the proportions of the elements in these compounds need not be stoichiometric. We conclude that the products are classified as carbides in heading 2849, HTSUS.


The Nitrided Vanadium products described above are classified as carbides other than of calcium, silicon, boron, chromium, or tungsten, in subheading 2849.90.50, HTSUS, with a 1994 and a 1997 general rate of duty of 3.7 percent ad valorem.

NYRL 803793, dated December 9, 1994, is revoked.

In accordance with 19 U.S.C. 1625, this ruling will become effective 60 days after its publication in the Customs Bulletin. Publication of rulings or decisions pursuant to 19 U.S.C. 1625 does not constitute a change of practice or position in accordance with section 177.10(c)(1), of the Customs Regulations (19 CFR


John Durant, Director
Tariff Classification

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