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 > 1991 HQ Rulings > HQ 0087454 - HQ 0087524 > HQ 0087500

Previous Ruling Next Ruling


HQ 087500


October 31, 1990

CLA-2 CO:R:C:G 087500 AJS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8111.00.45

Mr. Charles A. Snodderly
SKW Metals and Alloys, Inc.
P.O. Box 368
Niagara Falls, NY 14302

RE: Aluminum manganese briquettes; Subheading 8111.00.45; Subheading 8111.00.60; General Rule of Interpretation 1; Section XV note 5; Subheading 8111.00; unwrought; Section XV Additional U.S. Note 2; NY Ruling 843268 (07/21/90).

Dear Mr. Snodderly:

We have been asked to review New York Ruling 843268 (07/21/89), regarding the tariff classification of aluminum manganese briquettes.

FACTS:

The articles at issue are aluminum manganese briquettes. They are a mixture of aluminum powder and manganese powder which have been formed into briquettes by application of pressure, but they are not sintered. The briquettes are composed of 75 to 80 percent manganese powder with the remainder being aluminum powder.

ISSUE:

Whether the aluminum manganese briquettes are properly classifiable within subheading 8111.00.45, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for "[m]anganese and articles thereof, including waste and scrap: [o]ther: [u]nwrought manganese."; or classifiable within subheading 8111.00.60, HTSUSA, which provides for other manganese and articles thereof.

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification is determined first in accordance with the terms of the headings of the tariff and any relative section or chapter notes. Section XV note 5, HTSUSA, states that composite articles of base metal (including articles of mixed materials treated as articles of base metal under the Interpretative Rules) containing two or more base metals are to be treated as articles of the base metal predominating by weight over each of the other metals. The briquettes at issue are composed of the base metals manganese and aluminum. The briquettes are composed of 75 to 80 percent manganese powder. Accordingly, the briquettes are to be treated as articles of manganese for classification purposes.

Subheading 8111.00, HTSUSA, provides for manganese and articles thereof, including waste and scrap. As stated previously, the briquettes in question are articles of manganese. More specifically, they are unwrought manganese. The term "unwrought" refers to metal in the form of briquettes. Section XV, Additional U.S. Note 2. The articles at issue are in the form of briquettes. Accordingly, the briquettes satisfy the terms of this subheading and are properly classifiable therein.

In NY Ruling 843268 (07/21/89), the aluminum briquettes at issue were classified within subheading 8111.00.60, HTSUSA, which provides for other manganese and articles thereof. This class- ification is not appropriate based on the fact that manganese briquettes are unwrought and specifically provided for within subheading 8111.00.45, HTSUSA.

HOLDING:

The aluminum manganese briquettes at issue are properly classifiable within subheading 8111.00.45, HTSUSA, which provides for unwrought manganese dutiable at the rate of 14 percent ad valorem. Merchandise classifiable within this subheading is not entitled to duty free treatment under the Generalized System of Preferences (GSP).

NY Ruling 843268 (07/21/89) is hereby revoked pursuant to Customs Regulation 177.9(d), 19 C.F.R. 177.9(d).

This office recognizes that pending transactions may be adversely affected by this revocation. Should this situation arise, you may notify this office and apply for temporary relief
from the binding effects of this ruling. Such a request would be pursuant to Customs Regulation 177.9(d)(3), 19 C.F.R.

Sincerely,

John Durant, Director
Commercial Rulings Division

Previous Ruling Next Ruling

See also: