Section V of the HTSUS - Mineral Products

Thank you for joining us for our series on classification. Last Monday, we explored the articles contained in Section IV of the HTSUS. Today, we will study the various commodities covered in Section V of the HTSUS. Having a good general knowledge of the products covered in each section and chapter will expedite the classification process and improve accuracy of your classifications.

Answer to Section IV Question
2106.10.0000
N065335
http://rulings.cbp.gov/index.asp?ru=n065335&qu=protein+powder&vw=detail


Section V covers chapters 25 through 27 containing mineral products. Some of the goods covered in these chapters are subject to the regulations of the EPA and DOT. Containing few chapters and limited in scope, this section of the HTSUS is not as frequently tested on the Customs Broker Exam.

Chapter 25 covers minerals such as salt, sand, quartz, chalk, granite and marble. Pay close attention to the Chapter Notes as some goods manufactured from articles in this chapter, such as chalk, are classified in other chapters. Without reading the Chapter Notes, one might accidentally assume that drawing chalk for children would be classified under 2509.00.2000 as “other chalk.”

Chapter 26 contains ores, slag and ash. In order to properly use this chapter, it is necessary to know the definitions of these terms.

Chapter 27 covers mineral fuels, oils and waxes such as coal, petroleum oils, paraffin and electrical energy. The Chapter Notes define motor fuel and petroleum oils along with some lesser-known terms. The Additional U.S. Notes also provide some interesting points. Have you ever wondered how electric energy is imported? This part also points out that petroleum jelly used for skin care is not included in Chapter 27. Imports of petroleum jelly, white mineral oil and paraffin wax are regulated by the FDA. Mineral oils and fuels are subject to EPA and DOT restrictions. TSCA (Toxic Substances Control Act) statements may be required for some goods. Flammable products must be appropriately labeled according the Federal Hazardous Substances Act. The labeling must distinguish between "extremely flammable," "flammable," and "combustible."

Question
What is the classification and duty rate for electrical energy?

The weekly classification blog will not appear next week due to the Labor Day holiday, but join us the following week on September 14 for the answer to this week’s classification question and a discussion of Section VI of the HTSUS. If there are any specific commodities or sections of the HTSUS that you would like to see discussed in this series, please feel free to post a comment or send your suggestions to wizard@boskage.com.