CLA-2-28:S:N:N1:235 856524

Mr. John M. Peterson
Neville, Peterson & Williams
39 Broadway
New York, New York 10006

RE: The tariff classification of a powder composed of gadolinium oxide and very small amounts of gadolinium, yttrium and neodynium oxides used in the electronics field from Japan.

Dear Mr. Peterson:

In your letter dated September 20, 1990, you requested a tariff classification ruling on behalf of your client USR Optonix Inc.

It is our understanding, based on a telephone call with you, that the manufacturer allows the remenant oxides to remain in the product because these residues enhance the electronic abilities of the compound.

Based on this information, the applicable subheading for the product described above will be 2846.90.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for mixtures of rare earth oxides except cerium oxides. This subheading is free of duty.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport