CLA-2-81:RR:NC:1:118 K80558

Ms. Tatiana Denisova
Cometals
2050 Center Avenue
Suite 250
Fort Lee, NJ 07024

RE: The tariff classification of a magnesium ingot from Russia.

Dear Ms. Denisova:

In your letter received November 10, 2003, you requested a tariff classification ruling.

You have described your item as magnesium scrap ingot weighing 12 kg, oxidized, corroded, and coated with paraffin wax. It contains 97-99% magnesium.

The applicable subheading for the magnesium ingot will be 8104.19.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for magnesium and articles thereof, including waste and scrap: unwrought magnesium: other. The rate of duty will be 6.5% 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 Kathy Campanelli at 646-733-3021.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division