CLA-2:RR:NC:2:226 NY J83761
Ms. Kathy Lin
ProFood International, Inc.
40 Shuman Blvd., Suite 160
Naperville, IL 60563
RE: The tariff classification of magnesium oxide from China
Dear Ms. Lin:
In your letter dated April 17, 2003, you requested a tariff classification ruling regarding magnesium oxide from China.
In your letter you indicated that the magnesium oxide is fused or sintered magnesia.
A sample was submitted with your ruling request. This sample was submitted to our Customs laboratory for analysis.
Laboratory analysis of the sample confirms that this merchandise is magnesium oxide.
The applicable subheading for the magnesium oxide will be subheading 2519.90.10, Harmonized Tariff Schedule of the United States (HTS), which provides for natural magnesium carbonate (magnesite)...fused magnesia; dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure: other: fused magnesia and dead-burned (sintered) magnesia. The rate of duty will be free.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported.
If you have any questions regarding the ruling, contact National Import Specialist Jacob Bunin at 646-733-3027.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division