H319517

 HQ H319517 February 23, 2022 OT:RR:CTF:CPMMA H319517 AJK CATEGORY: Classification TARIFF NO: 6810.99.0010 Mr. David J. Craven Craven Trade Law LLC 3744 N Ashland Avenue Chicago, IL 60613 RE: Request for Binding Ruling on Classification of Aluminum Hydroxide Surface Dear Mr. Craven: This letter is in response to your correspondence, dated December 31, 2019, on behalf of your client, FS Enigma International Pte Ltd., in which you request a binding ruling on the classification of aluminum hydroxide surface under the Harmonized Tariff Schedule of the United States (HTSUS) pursuant to 19 C.F.R. § 177(a)(1). Your request was forwarded to this office by the National Commodity Specialist Division (NCSD) for a decision. You initially submitted an electronic ruling request on December 2, 2019. In response, U.S. Customs and Border Protection (CBP) requested additional information concerning your product on December 6, 2019. On February 3, 2020, we sent a sample of your product to the CBP Laboratories and Scientific Services Directorate (LSSD) for analysis. Thereafter, you submitted supplemental information regarding your product on August 19, 2021. We apologize for the delay in responding to your request. Upon careful review of your request, we have determined that the aluminum hydroxide surface is properly classified in heading 6810, HTSUS, which provides for articles of artificial stone. FACTS: In your request, you explain that the aluminum hydroxide surface consists of 46% aluminum hydroxide, 41% natural quartz, 12.93% resin, and 0.07% titanium dioxide. The titanium dioxide has the highest raw material value whereas the aluminum hydroxide has the highest weight. It is made from a proprietary blend of quartz and aluminum hydroxide, which is further blended with polyester resin to form an amorphous mixture. The mixture is formed into a slab and cured using a low temperature curing process. The resultant product is then calibrated and polished prior to importation into the United States. The product will be imported in two sizes measuring approximately 3220 millimeters (mm) long by 1620 mm wide by 20 mm thick, and 3220 mm long by 1620 mm wide by 30 mm thick. It will be imported as finished slabs. After importation, it will be cut to size by an installer and processed into kitchen or bathroom countertops or table surfaces. LSSD’s report, NY20200207, dated November 3, 2020, confirmed that the aluminum hydroxide surface consists of quartz and an aluminum compound uniformly agglomerated in a polymer matrix. The report further noted that under ordinary viewing conditions, the sample is uniformly white except for some black pigmentation, which appears to mimic the veins in natural marble. ISSUE: Whether the aluminum hydroxide surface is classified in heading 2506, HTSUS, as quartz; heading 2818, HTSUS, as aluminum hydroxide; heading 3920, HTSUS, as sheets of plastic; heading 6810, HTSUS, as articles of artificial stone; or heading 6815, HTSUS, as other mineral substances not elsewhere specified. LAW AND ANALYSIS: Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. GRI 3(b) states, in pertinent part, as follows: Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. * * * * * * The HTSUS provisions at issue are as follows: 2506 Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape 2818 Artificial corundum, whether or not chemically defined; aluminum oxide; aluminum hydroxide 3920 Other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials 6810 Articles of cement, of concrete or of artificial stone, whether or not reinforced 6815 Articles of stone or of other mineral substances (including carbon fibers, articles of carbon fibers and articles of peat), not elsewhere specified or included Note 1 to chapter 25 states, in pertinent part: Except where their context or note 4 to this chapter otherwise requires, the headings of this chapter cover only products which are in the crude state or which have been washed (even with chemical substances eliminating the impurities without changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation, magnetic separation or other mechanical or physical processes (except crystallisation), but not products which have been roasted, calcined, obtained by mixing or subjected to processing beyond that mentioned in each heading. Note 1 to chapter 28 states, in pertinent part, as follows: Except where the context otherwise requires, the headings of this chapter apply only to: (a) Separate chemical elements and separate chemically defined compounds, whether or not containing impurities …. * * * * * * The Harmonized Commodity Description and Coding System (HS) Explanatory Notes (ENs) constitute the official interpretation of the HS. While not legally binding or dispositive, the ENs provide a commentary on the scope of each heading of the HS at the international level, and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127 (Aug. 23, 1989). EN to GRI 3(b) provides, in pertinent part, as follows: (VII) In all these cases the goods are to be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. (VIII) The factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. EN 25.06 provides, in pertinent part, as follows: Quartz is the naturally occurring crystal form of silica. It falls in this heading only if complying with both of the following two conditions: (a) It must be in the crude state or have not undergone any process beyond that allowed in Note 1 to this Chapter; for this purpose, heat treatment designed solely to facilitate crushing is regarded as a process permitted by Chapter Note 1. (b) It must not be of a variety and quality suitable for the manufacture of gem-stones (e.g., rock crystal and smoky quartz, amethyst and rose quartz). Such quartz is excluded (heading 71.03), even if intended to be used for technical purposes, e.g., as piezo-electric quartz or for the manufacture of parts of tools. The General EN to chapter 68 provides, in pertinent part: This Chapter covers: … (C) Certain goods made from mineral materials of Section V. (D) Goods made from certain of the materials of Chapter 28 (e.g., the artificial abrasives). Some of the goods in category (C) or (D) may be agglomerated by means of binders, contain fillers, be reinforced, or in the case of products such as abrasives or mica be put up on a backing or support of textile material, paper, paperboard or other materials. Most of these products and finished articles are obtained by operations (e.g., shaping, moulding), which alter the form rather than the nature of the constituent material. Some are obtained by agglomeration (e.g., articles of asphalt, or certa

Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. GRI 3(b) states, in pertinent part, as follows:Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.* * * * * *The HTSUS provisions at issue are as follows:2506 Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape2818 Artificial corundum, whether or not chemically defined; aluminum oxide; aluminum hydroxide3920 Other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials6810 Articles of cement, of concrete or of artificial stone, whether or not reinforced6815 Articles of stone or of other mineral substances (including carbon fibers, articles of carbon fibers and articles of peat), not elsewhere specified or includedNote 1 to chapter 25 states, in pertinent part:Except where their context or note 4 to this chapter otherwise requires, the headings of this chapter cover only products which are in the crude state or which have been washed (even with chemical substances eliminating the impurities without changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation