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HQ 083928


June 16, 1989

CLA-2:CO:R:C:G 083928 JAS

CATEGORY: CLASSIFICATION

TARIFF NO.: 7108.11.0000

Steven G. Santoro
Metz Metallurgical Corporation
3900 South Clinton Ave.
South Plainfield, New Jersey 07080

RE: Gold-Tin Alloy Powder

Dear Mr. Santoro:

In your letter to the Area Director of Customs, New York Seaport, dated February 17, 1989, you request reconsideration of a ruling issued to you by that office concerning the classification of a powder from West Germany produced from an alloy of gold and tin. Our ruling follows.

FACTS:

By letter ruling dated January 9, 1989 (836186), merchandise described as gold-tin solder powder was held to be classifiable under the provision for other articles of gold, in subheading 7115.90.1000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). The rate of duty under this provision is 7.8 percent ad valorem.

You state that the merchandise is a powder for tariff purposes, and is properly classifiable under the duty-free provision for nonmonetary gold powder, in subheading 7108.11.0000, HTSUSA.

The merchandise is variously described as a gold-tin solder powder, gold-tin alloy powder, gold alloy, and gold-tin alloy. This may have resulted in some initial confusion over its condition as imported. In fact, the merchandise at issue is an alloy, consisting of 80 percent gold and 20 percent tin. After the gold and tin are melted together the product is reduced to powder form, after which it is cleaned, dried and screened. After importation, the gold-tin alloy powder will be combined with other ingredients to form a solder paste.

ISSUE:

Is the merchandise in question a powder for tariff purposes? Is it classifiable as nonmonetary gold powder in Heading 7108, or as tin powders and flakes in Heading 8005?

LAW AND ANALYSIS:

In accordance with General Rule of Interpretation 2(b), HTSUSA, the classification of goods consisting of more than one material or substance shall be according to the principles of Rule 3. Rule 3(a) states, in part, that two or more headings each referring to part only of the materials or substances contained in mixed or composite goods are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. Rule 3(b) states, in part, that mixtures and composite goods consisting of different materials or made up of different components are to be classified as if they consisted of the material or component which gives them their essential character.

The factor or factors which determine essential character will differ with the goods. Often, however, the nature of a material, its weight or value, and its role in relation to the use of the goods will be considered. Solder made from powders of this type are used in the telecommunications and electronics industries in making contact relays. While tin provides the bonding ingredient and lowers the cost of the solder, the gold provides low resistance and better conductivity necessary in sensitive equipment common to those industries. It is our opinion, therefore, that the gold imparts the essential character to the instant merchandise. Consequently, the merchandise is classifiable in Heading 7108.

In accordance with Chapter 71, Subheading Note 1, HTSUSA, for the purposes of subheading 7108.11, "powder" means products of which 90 percent or more by weight passes through a sieve having a mesh aperture of 0.05 mm. A data sheet submitted with your original ruling request describes a gold- tin solder powder 100 percent of the particles being less than 42.21 microns, 84 percent being less than 30.23 microns, 50 percent being less than 19.54 microns, and 16 percent being less that 10.69 microns. You state the powder will pass through a 0.04 mm. (325 U.S. Standard Mesh) aperture. The instant merchandise is therefore a powder for purposes of subheading 7108.11.

HOLDING:

The gold-tin alloy in powder form is classifiable under the provision for nonmonetary gold powder, in subheading 7108.11.0000, HTSUSA, subject to entry free of duty.

EFFECT ON OTHER RULINGS:

The ruling to you dated January 9, 1989 (835186), is hereby revoked under the authority of section 177.9(d), Customs Regulations.

Sincerely,

John Durant, Director
Commercial Rulings Division

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