The tariff classification of ceramic Metallist Intermetallic Composite Boats from China.

N108625 June 17, 2010 CLA-2-69:OT:RR:NC:N4:428 CATEGORY: Classification TARIFF NO.: 6903.90.00 Ms. Diane Cachia Action Customs Expediters, Inc. 115 Christopher Columbus Drive Jersey City, NJ 07302 RE: The tariff classification of ceramic Metallist Intermetallic Composite Boats from China. Dear Ms. Cachia: In your letter dated June 2, 2010, on behalf of Granwell Products, you requested a tariff classification ruling. The merchandise under consideration, based on the submitted literature, is identified as Metallist Intermetallic Composite (IMC) boats. The Metallist IMC boats are made of ceramic, composed of boron nitride and titanium diboride hot-pressed at high temperature. The dimensions are 5 mm in length by 1 mm in width by 1 mm in thickness, and 0.5 mm in cavity thickness. Applications for the product include protective barrier coatings for the food and beverage industries, high reflectivity coatings for the automobile industry and functional coatings for the television and computer industries. It is stated that the product has the following properties: high (greater than 2000 degrees centigrade) cracking temperature, resulting in high evaporation rate; high theoretical density, resulting in long boat life; low thermal expansion, resulting in reduced operating stresses; and low moisture pickup. The applicable subheading for the ceramic Metallist Intermetallic Composite Boats will be 6903.90.00, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other refractory ceramic goods… Other.” The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Sharon Chung at (646) 733-3028. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division