CLA-2-28:RR:NC:2:236 C83130
Mr. C.T. Kloetstra
Link + Corporation
4380 Wellington Rd., Suite 10
London, Ont. N6E 2Z6
RE: The tariff classification of Zinc Oxide: Grade ZOCO 900,
Grade ZOCO 204, Grade ZOCO 604 from China, Germany,
Malaysia, Portugal, South Africa and commingled with Zinc
Oxide from Canada
Dear Mr. Kloetstra:
In your letter dated December 3, 1998, on behalf of
your client, Zochem Division of Hudson Bay Mining & Smelting
Company, Ltd., you requested a tariff classification ruling.
You indicate that your client imports zinc oxide of 68%
to 80% purity from various origins including China, Germany,
Malaysia, Portugal and South Africa into Canada. After being
imported into Canada, these zinc oxides may be exported in same
condition to the U.S.A. after repacking and may also be
commingled with Canadian zinc oxides. After commingling and
repacking, these goods are exported to the United States.
The applicable subheading for zinc oxide will be
2817.00.0000, Harmonized Tariff Schedule of the United States,
which provides for Zinc oxide; zinc peroxide. The rate of duty
will be Free.
Zinc oxide made in China, Germany, Malaysia, Portugal
or South Africa repackaged in Canada in the same condition as
imported must be marked with the country of origin in accordance
with Section 134 of the Customs Regulations when imported into
the United States. In our opinion, zinc oxide from the above
mentioned countries that is commingled with zinc oxide of
Canadian Origin must also be marked in accordance with above
cited regulations with the Country of Origin: Canada and each
country whose zinc oxide was commingled with the Canadian zinc
oxide. The term "Made in" is a suitable substitute for Country of
Origin.
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
V. Gualario at 212-466-5744.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division