CLA-2-68:OT:RR:NC:SP:237

Ms. Karen McKinney
A.O.T. Gulf Ltd.
15112 Lee Road, Suite 403
Humble, Texas 77396

RE: The tariff classification of graphite tape from Germany.

Dear Ms. McKinney:

In your letter dated August 31, 2007, on behalf of Long Polytech LLC, you requested a tariff classification ruling. Your sample is being returned.

Your article consists of graphite tape measuring approximately 1/32 inches thick by 5/32 inches wide by 144 inches log composed of natural graphite that has been crushed, baked and formed. The graphite tape will be imported in rolls and used in the sealing industry as a filler and gasket material.

In your letter you suggested classification for the article under subheading 2504.90.0000, HTSUS, which provides for other natural graphite. However, Explanatory Note 25.04 to the Harmonized System excludes articles of natural graphite (68.15). Additional information was emailed to us by Mr. Longgui Zhong of Long Polytech on September 12, 2007. Mr. Zhong confirmed that the graphite tape, which was composed of greater than 99% natural graphite and not used as electrical conductive material, was a nonelectrical article of graphite.

The applicable subheading for the graphite tape will be subheading 6815.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Nonelectrical articles of graphite or other carbon. The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U.S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Mail Code 70480, Washington, D.C., by telephone at (202) 554-1404, or by visiting their website at www.epa.gov.

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 entry documents filed at the time merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Frank Cantone at (646) 733-3038.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division