NY 866470
September 20 1991

CLA-2-38:S:N:N1:236 866470

Mr. M. Kawatsuji
Chemicals Manager
Nichimen America Inc.
1185 Avenue of the Americas
New York, N.Y. 10036

RE: The tariff classification of Artificial Graphite Blocks, Plates, and Rods from Japan

Dear Kawatsuji:

In your letter dated August 12, 1991 you requested a tariff classification ruling.

These prospective imports will be artificial graphite in the form of blocks, plates, rods, et cetera, to be further machined into finished articles after importation. The applicable subheading for the Artificial Graphite will be 3801.10.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for artificial graphite; colloidal or semi- colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semimanufactures, other. The rate of duty will be free.

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