The tariff classification of calcined petroleum coke from Brazil

N355171 October 30, 2025 CLA-2-27:OT:RR:NC:N5:137 CATEGORY: Classification TARIFF NO.: 2713.12.0000, 9903.01.32, 9903.01.81 Ryan Reynolds Unimetal USA Inc / Larpen Supply Company dba Larpen Metallurgical Ser 1111 Western Drive Hartford, WI 53027 RE: The tariff classification of calcined petroleum coke from Brazil Dear Mr. Reynolds: In your letter dated October 22, 2025, you requested a tariff classification ruling. Electrically Calcined Petroleum Coke (ECP Coke) is a premium carbon material produced by heating green petroleum coke under carefully controlled conditions below 2 000 °C in an Electrically Fluidized-Bed (EFB) Calciner. The calcined petroleum coke will be used for the production of electrodes. The applicable subheading for the calcined petroleum coke will be 2713.12.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for petroleum coke, petroleum bitumen and other residues from petroleum oils or of oils obtained from bituminous materials: petroleum coke: calcined. The general rate of duty will be Free. Effective August 6, 2025, Executive Order 14323 imposed additional duties on products from Brazil. At this time, products of Brazil provided by heading 9903.01.77, except for products described in headings 9903.01.78 – 9903.01.83, will be subject to an additional ad valorem rate of duty of 40 percent. Your product falls within an excepted subheading. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.81, in addition to subheading 2713.12.0000, HTSUS, listed above. Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of Brazil will be subject to an additional ad valorem rate of duty of 10 percent. Your product falls within an excepted subheading. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.32, in addition to subheading 2713.12.0000, HTSUS, listed above. The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Christina Allen at julie.c.allen@cbp.dhs.gov. Sincerely, (for) Evan Conceicao Designated Official Performing the Duties of the Division Director National Commodity Specialist Division