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HQ 951791


August 5, 1992

CLA-2 CO:R:C:M 951791 MBR

CATEGORY: CLASSIFICATION

TARIFF NO.: 6914.90.00

District Director
U.S. Customs Service
Room 137
110 S. Fourth St.
Minneapolis, MN 55401

RE: Protest No. 3501-9X-XXXXXX; Wafer - Ceramic; Seagate Technology; Sumitomo Special Metals; Other Ceramic Articles; Further Processed Into Disc Drive Head After Importation

Dear Sir:

This is our response to Protest Number 3501-9X-XXXXXX, dated January 23, 1992, and Application for Further Review, regarding the classification of "wafer - ceramics," under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The imported merchandise is described as a "wafer - ceramic." The wafer is 3.000" X .1105" in size, and consists of 60-75% aluminum oxide, 20-40% titanium carbide, and 0-5% other refractory oxides. After importation, the "wafer - ceramic" is machined and sliced into thin film heads for automatic data processing machine disc drive heads.

ISSUE:

What is the classification of a "wafer - ceramic," under the Harmonized Tariff Schedule of the United States (HTSUS)?

LAW AND ANALYSIS:

The "wafer - ceramic" was liquidated at the port of Minneapolis, Minnesota, under subheading 6914.90.00, HTSUS, which provides for other ceramic articles (8% ad valorem). Whereas, the protestant claims that the proper classification is under subheading 7606.92.60, HTSUS, which provides for aluminum plates, sheets and strip of a thickness exceeding 0.2 mm (6.5% ad valorem).

The imported merchandise consists of "wafer - ceramics" composed of 60-75% aluminum oxide, 20-40% titanium carbide, and 0- 5% other refractory oxides. Although, after importation the wafer ceramic is machined and sliced into thin film heads for ADP disc drives, at importation, the "wafer - ceramic" ("wafer") is not identifiable either as a part of an ADP machine or magnetic disc drive head.

The importer argues that the wafer is properly classifiable in subheading 7606.92.60, HTSUS, which provides for aluminum plates, sheets and strip. However, the Harmonized Commodity Description and Coding System Explanatory Notes (ENs), page 1062, state the following:

GENERAL

This chapter covers aluminum and its alloys, and certain articles thereof.

Aluminum is obtained principally from bauxite, a crude hydrated alumina (see Explanatory Note to heading 26.06). The first stage of the extraction is designed to convert the bauxite into pure aluminum oxide (alumina). For this purpose the ground ore is calcined and then treated with sodium hydroxide to produce a solution of sodium aluminate; this is then filtered to eliminate insoluble impurities (iron oxide, silica, etc.). The aluminum is then precipitated as aluminum hydroxide, which is calcined to give pure aluminum oxide in the form of a white powder. However, aluminum hydroxide and aluminum oxide are classified in chapter 28. (Emphasis added).

The instant wafer consists of 60-75% aluminum oxide, which is classifiable in chapter 28. However, the Legal Notes to chapter 28 state:

1. Except where the context otherwise requires, the headings of this chapter apply to:

(a) Separate chemical elements and separate chemically defined compounds, whether or not containing impurities.

The aluminum oxide in the instant wafer is not a separate chemically defined compound. Therefore, it is not classifiable in chapter 28.

Chapter 69, HTSUS, provides for ceramic products. The ENs, page 911, state that the term "ceramic products" applies to products obtained: "(A) By firing inorganic, non-metallic materials which have been prepared and shaped previously at, in general, room temperature. Raw materials comprise, inter alia, clays, siliceous materials, materials with a high melting point, such as oxides, carbides, nitrides, graphite or other carbon, and in some cases binders such as refractory clays or phosphates." (Emphasis added).

A technical expert at Seagate technology (the importer) has stated that the instant wafer is a sintered ceramic principally composed of alumina. Therefore, it is Customs position that the instant merchandise ("wafer - ceramic") is classifiable in chapter 69 as a ceramic product. Thus, classification is appropriate under subheading 6914.90.00, HTSUS, which provides for: "[o]ther ceramic articles: [o]ther."

HOLDING:

The Seagate Technology "wafer - ceramic," manufactured by Sumitomo Special Metals, is classifiable under subheading 6914.90.00, HTSUS, which provides for: "[o]ther ceramic articles: [o]ther." The rate of duty is 8% ad valorem.

The protest should be denied in full. 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,


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