CLA-2-28:S:N:N1:235 873626

Ms. Susan J. Taillon
Administrative Assitant
MSL Holdings Ltd.
1530 McDaniel Drive, Westtown Business Center
West Chester, PA. 19380

RE: The tariff classification of brown aluminum oxide and black silicon carbide from China.

Dear Ms. Taillon:

In your letter dated April 14, 1992, you requested a tariff classification ruling.

The applicable subheading for brown aluminum oxide will be 2818.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for corundum. The rate of duty will be 0.7 cents per kilogram.

The applicable subheading for silicon carbide will be 2849.20.2000, HTS. The rate of duty will be 0.7 cents 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