CLA-2-28:RR:NC:2:236 C85169

Ms. Ashley Moretz

Cometals, Inc.

One Penn Plaza

New York, NY 10119

RE: The tariff classification of Fused Alumina Bubbles (aluminum oxide) from China

Dear Ms. Moretz:

In your letter dated February 5, 1998, you requested a tariff classification ruling.

The applicable subheading for Fused Alumina Bubbles will be 2818.10.1000, Harmonized Tariff Schedule of the United States, which provides for Artificial corundum, whether or not chemically defined; aluminum oxide; aluminum hydroxide: Artifical corundum, whether or not chemically defined: Crude. The rate of duty will be Free.

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