HQ 0951240 - Application for Further Review of Protest No. 1401-91- 100126, dated August 5, 1991, liquidated August 2, 1991, concerning rare-earth oxides; mixtures; heading 2846; polishes for glass - United States International Trade Commision Rulings

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HQ 951240

August 24, 1992

CLA-2 CO:R:C:F 951240 EAB

CATEGORY: CLASSIFICATION

TARIFF NO.: 3405.90.0000

District Director
U.S. Customs Service
101 East Main Street
Norfolk, Virginia 23510

RE: Application for Further Review of Protest No. 1401-91- 100126, dated August 5, 1991, liquidated August 2, 1991, concerning rare-earth oxides; mixtures; heading 2846; polishes for glass

Dear Sir:

This is a decision on a protest filed August 5, 1991, against your decision in the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of the merchandise liquidated August 2, 1991.

FACTS:

The protestant claims that the goods are classifiable under subheading 2846.90.20, HTSUSA, a provision for compounds of rare- earth metals, or of mixtures of these metals, specifically, mixtures of rare-earth metals oxides other than of cerium compounds, to be entered free of duty.

Customs classified the goods under subheading 3405.90.0000, (HTSUSA), a provision for polishes, including polishes for glass, dutiable at the column one general rate of 2.5 percent ad valorem.

Customs New York laboratory has analyzed a sample of the entered merchandise and reports that it is composed of "various mixtures of rare earth oxides and other inorganic chemical compounds" used as a glass polishing agent.

ISSUE:

What is the proper classification of mixtures of rare-earth and other oxides used as polishers in the manufacture of glass?

LAW AND ANALYSIS:

Merchandise imported into the U.S. is classified under the HTSUSA. The tariff classification of merchandise under the HTSUSA is governed by the principles set forth in the General Rules of Interpretation (GRIs) and, in the absence of special language or context which otherwise requires, by the Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUSA and are to be considered statutory provisions of law for all purposes.

GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes and, unless otherwise required, according to the remaining GRI's taken in order.

Heading 2846 covers products such as compounds of rare- earth metals and mixtures of the same. Explanatory Note (EN) 28.46 makes it clear that the heading does not include mixtures of such metallic salts having different anions. Since the subject merchandise is such a heterogenous mixture, none of the products is classified in this heading.

Heading 3405 covers polishes and creams for glass. We are of the opinion that the subject goods are described under this heading.

HOLDING:

Mixtures of rare-earth and other oxides used as polishers in the manufacture of glass are classifiable under subheading 3405.90.000, HTSUSA, a provision for polishes and creams for glass; other. Entries of merchandise classified under this subheading for the year 1991 were dutiable at the column one general rate of 2.5 percent ad valorem.

You are instructed to deny the protest.

A copy of this decision should be attached to the Customs Form 19 and provided to the protestant as part of the notice of action on the protest.

Sincerely,

John Durant, Director

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