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 > 1994 NY Rulings > NY 888300 - NY 888511 > NY 888508

Previous Ruling Next Ruling
NY 888508




July 26, 1993

CLA-2-71:S:N:N3:115 888508

CATEGORY: CLASSIFICATION

TARIFF NO.: 9802.00.6000/7115.90.5000

Mr. Rudy Magdangal
Engelhard Corporation
700 Blair Road
Carteret, New Jersey 07008

RE: The tariff classification of a precious metal wire cloth from the
United Kingdom.

Dear Mr. Magdangal:

In your letter dated July 12, 1993, you requested a tariff classification ruling.

The subject item is wire cloth made of a platinum and rhodium alloy produced in the United States which is being sent to the United Kingdom for weaving. Upon returning to the United States, it will be cut, welded, and made into an activated catalyst which will be treated with a platinum-containing salt and fabricated into multi-layer units.

You indicate that you would register the merchandise prior to export to the U.K. and when it is returned, enter the merchandise in 9802 HTS.

Subheading 9802.00.6000 provides that any article of metal... manufactured in the United States or subjected to a process of manufacture in the United States, if exported for further processing, and if the exported article as processed outside the United States, or the article which results from the processing outside the United States, is returned to the United States for further processing may be entered with duty upon the value of such processing outside the United States upon compliance with Customs Regulations.

In order to meet the requirements of "further processing," some operations must be applied to the metal articles that will change their shape or form or impart new and different properties which become an integral part of the metal itself.

In this instance, the U.S. made materials sent to the U.K., the weaving performed there and the cutting operation upon its return to U.S. satisfy these requirements.

The applicable subheading for the wire cloth will be 9802.00.6000/7115.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of precious metal or of metal clad with precious metal: other. The duty rate will be 8% ad valorem. It will be applied only to the value of such processing as discussed earlier.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

Previous Ruling Next Ruling

See also: