CLA-2-28:RR:NC:SP:236 K84954

Charles M. Schuler
M.G. Maher & Company
One Canal Place
Suite 1600
New Orleans, LA 70130

RE: The tariff classification of IXPER 35M Magnesium Peroxide (CAS 1335-26-8) from Germany

Dear Mr. Schuler:

In your letter dated March 30, 2004, you requested a tariff classification ruling.

The applicable subheading for IXPER 35M Magnesium Peroxide (CAS 1335-26-8) will be 2816.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxide, of strontium or barium: Hydroxide and peroxide of magnesium. The rate of duty will be 3.1 percent ad valorem.

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 Debra Wholey at 646-733-3034.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division