CLA-2-27:RR:NC:2:239 B83679

Mr. Stephen S. Spraitzar
George R. Tuttle
Three Embarcadero Center, Suite 1160
San Francisco, CA 94111

RE: The tariff classification of Pitch Coke from Japan.

Dear Mr. Spraitzar:

In your letter dated March 21, 1997, on behalf of your client SGL Corporation, you requested a tariff classification ruling for pitch coke which you have stated will be used in the manufacture of carbon blocks.

The applicable subheading will be 2708.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for pitch and pitch coke, obtained from coal tar or from other mineral tars. This provision is free of duty.

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 Thomas Brady at 212-466-5747.


Sincerely,

Gwenn Klein Kirschner
Chief, Special Products
Branch
National Commodity
Specialist Division