CLA-2-28:S:N:N1:235 860737

Ms. Lily Lee
Cometals, Inc.
One Penn Plaza
New York, N.Y. 10119

RE: The tariff classification of cerium oxide (CAS no 1306-38- 3) from the People's Republic of China.

Dear Ms. Lee:

In your letter dated February 14, 1991, you requested a tariff classification ruling.

The applicable subheading for this compound will be 2846.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for cerium compounds. The rate of duty will be 7.2 percent ad valorem.

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