HQ 950406
October 22,1991
CLA-2 CO:R:C:F 950406 JGH
Mr. Schiao Feng Chou
1302 Progress Street
Blacksburg, Virgina 24060
RE: Classification of magnesium oxide
Dear Mr. Chou:
Your letter of September 16, 1991, concerns the
classification under the Harmonized Tariff Schedules of the
United States (HTSUS) of different grades of magnesium oxide.
The country of origin was not given.
FACTS:
The two products were described as calcined magnesium oxide
and electrical-grade magnesium oxide.
ISSUE:
Classification of calcined and electrical-grade magnesium
oxide.
LAW AND ANALYSIS:
The interpretation to the various provisions of the HTSUS is
found in the Explanatory Notes. For heading 2519 the notes state
that the heading covers various types of magnesia (magnesium
oxide). Fused magnesia, obtained by fusion, is used in the
manufacture of crucibles or heating elements for electric ovens.
Dead burned (sintered) magnesia is said to be obtained by high
temperature calcination. Sintered magnesia, it adds, may contain
small amounts of other oxides and is used in the manufacture of
refractory bricks.
-2-
There is no quota or other restrictions on the import of
these mineral products.
HOLDING:
Calcined and electrical-grade magnesium oxide are
classifiable under the provision for fused magnesia and dead-
burned (sintered) magnesia in subheading 2519.90.10, HTSUS. The
General rate of duty is 0.4 cent per kg.
Sincerely,
John Durant, Director
Commercial Rulings Division