CLA-2-25:RR:NC:GI:226 A85086

Mr. Alan Litwin
F.W. Myers & Co., Inc.
405 North French Road
Suite 100
Amherst, NY 14228

RE: The tariff classification of magnesium oxide from Canada

Dear Mr. Litwin:

In your letter dated June 19, 1996, on behalf of your client, Washington Mills Electro Minerals Corp., you requested a tariff classification ruling regarding fused magnesium oxide.

A sample of the product was submitted with your request and sent to our Customs laboratory for analysis. The laboratory confirmed the product to be caustic calcined magnesite.

The applicable subheading for the magnesium oxide will be 2519.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for caustic calcined magnesite. The rate of duty will be $1.24 per metric tons.

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 212-466-5796.

Sincerely,

Roger J. Silvestri
Director,
National Commodity
Specialist Division