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HQ 086747


July 17, 1990

CLA-2 CO:R:C:G 086747 RFC

CATEGORY: CLASSIFICATION

TARIFF NO.: 2822.00.0000;3206.49.5000

Mr. E. Keilty
Sogem-Afrimet Inc.
1212 Avenue of the Americas
New York, NY 10036

RE: Modification of New York Ruling Letter (NYRL) 848831; cobalt oxides; commercial cobalt oxides; other coloring matter

Dear Mr. Keilty:

This letter is in response to a letter written on your behalf by Export-Import Services, Inc. and dated February 27, 1990. That letter requested a reconsideration of NYRL 848831, dated February 7, 1990, and concerned the tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of certain mixtures or solutions containing the oxides of cobalt.

FACTS:

The specification sheets and sample which you submitted indicate that there exist two separate mixtures or solutions under consideration for tariff classification: One mixture or solution (hereinafter "Solution No. 1") consists of a mixture of the oxides of cobalt (Co304 and Co0). The other mixture or solution (hereinafter "Solution No. 2") also consists of a mixture or solution of the oxides of cobalt (Co304 and Co0) but also contains sodium carbonate (Na2C03). Both mixtures or solutions also contain minute quantities of metal residues.

In NYRL 848831, your product was classified under heading 3206 of the HTSUSA based on the information set forth in the specification sheet submitted with your original request. That sheet identified a mixture or solution consisting of Co0, Co304, and Na2C03 (Solution No. 2). Your submission of an additional specification sheet indicates, as discussed above, that you also import a mixture or solution consisting of Co0 and Co304 without Na2C03 (Solution No. 1).

ISSUES:

(1) Whether a product consisting of the oxides of cobalt (Co0 and Co304) should be classified as either a cobalt oxide or as a commercial cobalt oxide under the HTSUSA.

(2) Whether a product consisting of the oxides of cobalt (Co0 and Co304) and sodium carbonate (Na2C03) should be classified as a cobalt oxide or as a commercial cobalt oxide or as other coloring matter under the HTSUSA.

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes and, unless otherwise required, then according to the remaining GRI's, taken in order.

Subheading 2822 provides for cobalt oxides and commercial cobalt oxides. The Explanatory Notes to heading 2822 describe and identify cobalt oxides as a "grey, brownish or greenish powder," and commercial cobalt oxides as a "...greyish or black powder consisting of cobalt monoxide and cobalt saline oxide in various ratios." Therefore, in order to be classified under heading 2822 as a "cobalt oxide," a product must consist solely of cobalt oxide (Co0). But if a product consists of cobalt monoxide (Co0) and cobalt saline oxide (Co304), in whatever ratios, it is classified as a commercial cobalt oxide. If there exist any additional inorganic compounds (e.g., sodium carbonate (Na2C03)) in a product, however, it must be classified elsewhere in the HTSUSA.

Chapter 32 provides for, among other things, pigments and other coloring matter. Heading 3206, in turn, provides for other coloring matter and preparations as specified in note 3 to chapter 32. Note 3 states, in part, that "[heading]...3206 appl[ies] also to preparations based on coloring matter (including...coloring pigments of heading 2530 or chapter 28, metal flakes and metal powders), of a kind used for coloring any material or used as ingredients in the manufacture of coloring preparations." In view thereof, mixtures or solutions consisting of Co304, Co0, and a third inorganic compound (e.g., Na2C03) and used as coloring or as an ingredient in the manufacture of coloring preparations are classified under heading 3206.

In light of the above, the product identified above as Solution No. 1 (consisting of Co0 and Co304) is properly
classified under heading 2822 as a commercial cobalt oxide and the product identified above as Solution No. 2 (consisting of Co0 and Co304 and Na2C03) is properly classified under heading 3206 as other coloring matter.

HOLDING:

The product identified above as Solution No. 1 (consisting of Co0 and Co304) is properly classified under subheading 2822.00.0000, HTSUSA, which provides for commercial cobalt oxides. The general rate of duty is 2.6 cents per kg.

The product identified above as Solution No. 2 (consisting of Co0 and Co304 and Na2C03) is properly classified under subheading 3206.49.5000, HTSUSA, which provides for other coloring matter, other coloring matter and other preparations, other, other. The general rate of duty is 3.1 percent ad valorem.

In light of the above, NYRL 848831 is hereby modified to the extent that it is inconsistent with this ruling letter. See 19 C.F.R. 177.9(d).

Sincerely,

John Durant, Director
Commercial Rulings Division

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