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NY F88363




June 15, 2000

CLA-2-71:RR:NC:N1:113 F88363

CATEGORY: CLASSIFICATION

TARIFF NO.: 7115.90.6000

Ms. Sharon M. Burns
AVX Kyocera
2875 Highway 501
Conway, SC 29526

RE: The tariff classification of an electrode paste from the UK

Dear Ms. Burns:

In your letter dated June 5, 2000, you requested a tariff classification ruling.

The merchandise is an electrode paste for manufacturing ceramic capacitors. The material safety data sheet provided shows that the paste #42-1838 contains 16% to 18% palladium by weight.

Heading 7115, HTSUS, provides for “Other articles of precious metal or of metal clad with precious metal.” Note 4 (a-b) to Chapter 71, which includes heading 7115, HTSUS, provides that the expression “precious metal” means silver, gold, and platinum and that the expression “platinum” means platinum, iridium, osmium, palladium, rhodium and ruthenium.” Note 5 to chapter 71 provides as follows:

For the purposes of this chapter, any alloy (including a sintered mixture and an inter-metallic compound) containing precious metal is to be treated as an alloy of precious metal if any one precious metal constitutes as much as 2 percent, by weight, of the alloy. Alloys of precious metal are to be classified according to the following rules:

(a) An alloy containing 2 percent or more, by weight, of platinum is to be treated as an alloy of platinum;

(b) An alloy containing 2 percent or more, by weight, of gold but not platinum, or less than 2 percent, by weight, of platinum, is to be treated as an alloy of gold;

(c) Other alloys containing 2 percent or more, by weight, of silver are to be treated as alloys of silver.

The applicable subheading for the paste will be 7115.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of precious metal or metal clad with precious metal, other, other, other. The rate of duty will be 4 percent ad valorem.

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

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist James Smyth at 212-637-7008.

Sincerely,

Robert B. Swierupski
Director

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