CLA-2-25:S:N:N3:226 809654

Mr. Ernest M. Csak
Customs Liaison
Inter-Maritime Forwarding Co., Inc.
156 William Street
New York, NY 10038-2689

RE: The tariff classification of magnesium oxide from Holland

Dear Mr. Csak:

In your letter dated April 25, 1995, on behalf of your client, Landers-Segal Color Co., Inc., you requested a tariff classification ruling regarding magnesium oxide.

A six ounce sample of fine off-white powder, identified as Magnesium Oxide (SC16-1), was submitted with your request and sent to our Customs laboratory for analysis. The laboratory confirmed the product to be calcined magnesium oxide. The applicable subheading for the calcined magnesium oxide will be 2519.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for natural magnesium carbonate (magnesite)...other: fused magnesia and dead-burned (sintered) magnesia. The rate of duty will be 0.3 cent per kilogram.

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