NCS/ARS/CL/10197

You have requested for a Tariff Classification Ruling for the product, Titanium Dioxide R93 imported in 48 Metric Ton.

According to the MSDS and supporting documents you have provided, Titanium Dioxide R93 is a surface-treated synthetic, rutile-type titanium dioxide pigment, modified with Aluminium oxide and Zirconium Dioxide. It is primarily used as a white pigment for application in coating material, printing inks, man-made fibres, plastics, paper, glass, vitreous enamels and ceramic products. 

It is made up of 93.0% Titanium Dioxide (TiO2), 4.0% Aluminium oxide (Al2O3) and 3.0% Zirconium Dioxide (ZrO2). 

The essential character/function of the Titanium Dioxide R93 is that, its high refractive index and ability to scatter light make it an effective pigment for coloring purposes. It imparts whiteness, opacity, and brightness to various products, such as paints, coatings, plastics, and paper. 

⁠Analysis and Tariff Classification:

Legal Note 3 to Chapter 32 states that “Headings …, 32.06 apply also to preparations based on colouring matter (including, in the case of heading 32.06, colouring pigments of heading 25.30 or Chapter 28, metal flakes and metal powders), of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations…”

According to Explanatory Note to Heading 28.23, the product, Titanium Dioxide R93 as a mixed or surface-treated titanium dioxide suitable for use as a pigment is excluded from Chapter 28 and classifiable under Chapter 32.

The product, Titanium Dioxide R93 is therefore classifiable under the Tariff Heading 3206.11.00.00 with a 5% Duty Rate and 7.5% VAT in the ECOWAS CET 2022 - 2027.

LEGAL FRAMEWORK AND JUSTIFICATION

GIR 1 - Terms of the Heading& Legal Notes (NOTE 3 to Chapter 32)

GIR 6 - Terms of the Subheading