CLA-2-25:RR:NC:2:226 F80923
Ms. Kathy Bartlett
Norvanco International Inc.
21902 64th Ave. So.
Kent, Washington 98032
RE: The tariff classification of two forms of magnesium oxide from Japan
Dear Ms. Bartlett:
In your letter dated December 1, 1999, on behalf of your client, Idaho Laboratories, you requested a tariff classification ruling. Representative samples of magnesium oxide in various forms were submitted and were sent to our Customs laboratory for analysis.
You indicated in a telephone conversation that although you submitted three stages/forms of magnesium oxide, you are only interested in the classification of the first two forms. The last form, which is the finished product, will be produced in the United States.
The first form consists of fused magnesia granules. You indicated that these granules are a raw material. An analysis of the sample by our Customs laboratory was consistent with your description.
The applicable subheading for the fused magnesia granules will be 2519.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for natural magnesium carbonate (magnesite)...other: fused magnesia and dead-burned (sintered) magnesia. The rate of duty will be free.
The second form is a ceramic preform that is composed of dead-burned (sintered) magnesia. The preform is tubular-shaped and measures approximately four and one-half inches in length and one-half inch in diameter. You indicated that this item will be
used in the United States in the production of an electrical insulator that will function between thermocouple wires and a cable sheath. Our Customs laboratory has confirmed that the preform is composed of dead-burned (sintered) magnesia and conforms to the definition of a ceramic for tariff purposes.
The applicable subheading for the ceramic preform will be 6909.19.5095, HTS, which provides for other ceramic wares for laboratory, chemicals or other technical uses not of porcelain or china. The rate of duty will be 4 percent ad valorem.
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 212-637-7074.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division