CLA-2 R:C:F 957514K
Mr. Edmund J. Corboy
Austin Chemical Company, Inc.
1565 Barclay Blvd.
Buffalo Grove, Illinois 60089-4537
RE: Revocation of New York Ruling Letter (NYRL) 849858; Magnesium
Oxide
Dear Sir:
In response to your request for a tariff classification
ruling dated February 20, 1990, the Customs Service issued NYRL
849858, dated March 16, 1990, which held that magnesium oxide was
classified as other metal oxides, in subheading 2825.90.60,
Harmonized Tariff Schedule of the United States (1990)(HTSUS).
The subheading has been redesignated as subheading 2825.90.90,
HTSUS, with a current general rate of duty of 3.7 percent ad
valorem. This letter is to inform you that NYRL 849858 no longer
reflects the views of the Customs Service and is revoked in
accordance with section 177.9(d) of the Customs Regulations (19
CFR 177.9(d)). Pursuant to section 625, tariff Act of 1930 (19
U.S.C. 1625), as amended by section 623 of Title VI (Customs
Modernization) of the North American Free Trade Agreement
Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993),
hereinafter, section 625), notice of the proposed revocation of
NYRL 849858 was published on May 31, 1995, in the Customs
Bulletin, in Volume 29, No. 22. The following represents our
position.
FACTS:
In NYRL 849858, the merchandise was briefly described as
magnesium oxide.
ISSUE:
The issue concerns the proper classification of magnesium
oxide.
LAW AND ANALYSIS:
Note 3(a), Chapter 28, HTSUS, precludes magnesium oxide from
coverage in the Chapter which includes subheading 2825.90.60,
-2-
redesignated as subheading 2825.90.90. Accordingly, the
merchandise is not classified in heading 2825.
The Explanatory Notes (EN) to the Harmonized Commodity
Description and Coding System, which represent the official
interpretation of the tariff at the international level,
facilitate classification under the HTSUS by offering guidance in
understanding the scope of the headings and General Rules of
Interpretation of the HTSUS. The EN to heading 2519 states that
the "heading also covers various types of magnesia (magnesium
oxide) obtained from natural magnesium carbonate, basic magnesium
carbonate, magnesium hydroxide precipitated from sea water, etc."
The main types are defined as fused magnesia, dead-burned
(sintered) magnesia, and caustic-burned magnesia. There are also
other types.
Accordingly, magnesium oxide is classifiable in heading
2519, HTSUS, depending upon the type of magnesia (magnesium
oxide).
HOLDING:
Magnesium oxide, if of a fused or dead burned (sintered)
type, is classifiable in subheading 2519,90.10, HTSUS (1995),
with duty at the general rate of 0.3 cent/kg.
Magnesium oxide, if of a caustic calcined magnesite type, is
classifiable in subheading 2519.90.20, HTSUS (1995), with duty at
the general rate of $1.66/t.
Magnesium oxide, if of a type other than fused, dead-burned,
or caustic calcined magnesite, is classifiable in subheading
2519.90.50, HTSUS (1995), with a general rate free of duty.
Pursuant to 19 CFR 177.9(d), NYRL 849858 is revoked.
In accordance with 19 U.S.C. 1625, this ruling will become
effective 60 days after its publication in the Customs Bulletin.
Publication of rulings or decisions pursuant to 19 U.S.C. 1625
does not constitute a change of practice or position in
accordance with section 177.10(c)(1), of the Customs Regulations
(19 CFR 177.10(c)(1)).
Sincerely,
John Durant, Director
Commercial Rulings Division