CLA-2-28:OT:RR:NC:N2:236

Ms. Joan Studeny
GHY USA Inc.
572 South Fifth Street
Pembina, ND 58271

RE: The tariff classification of iron oxide from Canada

Dear Ms. Studeny:

In your letter dated September 17, 2008, on behalf of your client, Gray Powder Technologies Inc., you requested a tariff classification ruling.

You state in your letter that you plan to import iron oxide. The sample that you submitted was analyzed by our laboratory.

The applicable subheading for the iron oxide will be 2821.10.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for iron oxides and hydroxides; earth colors containing 70 percent or more by weight of combined iron evaluated as FE2O3: Iron oxides and hydroxides; Other. The rate of duty will be 3.7 percent ad valorem.

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 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