CLA-2-28:RR:NC:SP:236 J87425

Mr. Lee Cobern
P.O. Box 309
Green Pond, Al 35074

RE: The tariff classification of Synthetic Iron Oxide from India

Dear Mr. Cobern:

In your letter dated July 8, 2003, you requested a tariff classification ruling.

The applicable subheading for Iron Oxide will be 2821.10.0010, Harmonized Tariff Schedule of the United States, which provides for Iron oxides and hydroxides, earth colors containing 70 percent or more by weight of combined iron evaluated as Fe2O3: Iron oxides and hydroxides: Synthetic pigments: Black. The rate of duty will be 3.7 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 Deborah Walsh at 646-733-3034.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division