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Advance Rulings for Tariff Classification
Product Name
Silica, surface treated
Technical Reference System Number
235260
Description
This is hydrophobic, fumed silica treated with silicone oil. It is used in the manufacture of colour toner for printers and copiers.
Analysis and Justification
This product is surface treated and does not meet the terms of Note 1 to Chapter 28 or Explanatory Note (M) to heading 28.11. Heading 38.24 of the Harmonized System covers “chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included”. Tariff item 3824.90.10 provides for “surface treated silica for use in the manufacture of colour toner”.
Decision
In accordance with General Interpretative Rule 1 of the Harmonized System, the surface treated silica is classified under classification number 3824.90.10.90 of the Customs Tariff.
