CLA-2-70:RR:NC:2:226 E83440

Mr. David N. Reed
Great Lakes Customs Brokerage, Inc.
85 River Rick Drive
Suite 202
Buffalo, NY 14207

RE: The tariff classification of glass microspheres from Canada

Dear Mr. Reed:

In your letter dated June 2, 1999, on behalf of your client, M&R Tire Products Inc., you requested a tariff classification ruling. A representative sample of the item was submitted and was sent to our Customs laboratory for analysis.

You indicated in your letter the submitted product “Magnum Balancing Compound”, is a compound that can be applied to tires of any size during or after mounting.

Our Customs laboratory determined that the compound is a tan to brown granular material that is composed essentially of glass microspheres with a small amount of crushed glass and vermiculite.

The applicable subheading for the glass microspheres will be 7018.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for glass microspheres not exceeding 1 mm in diameter. The rate of duty will be 5 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