CLA-2-28:S:N:N7:236 804245

Mr Michael B. Marogil
Licensed Officer
NNR Aircargo Service (USA) Inc.
765 Dillion Drive
Wood Dale, Illinois 60191-1272

RE: The tariff classification of Tokawhisker Grades TWS-100; TWS- 200; and TWS-400 (Silicon Carbide Whiskers) from Japan.

Dear Mr Marogil:

In your letter dated November 10, 1994, on behalf of your client Tokai Carbon America Inc, you requested a tariff classification ruling.

The prospective import, Tokawhisker Grades, TWS-100; TWS-200; and TWS-400 are whiskers used as reinforcing agents in composite material. These grades are 98% to 99% silicon carbide.

The applicable subheading for the Tokawhisker Grades TWS-100; TWS-200; and TWS-400 will be 2849.20.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Carbides, whether or not chemically defined:...Of silicon:... In grains, or ground, pulverized or refined. The rate of duty will be 0.7 cents per kilograms.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport