CLA-2-28:RR:NC:SP:236 K83894
Mikhail Toyberman
Cometals
2050 Center Ave,
Fort Lee, NJ 07024
RE: The tariff classification of “black alumina oxide” (artificial corundum) from China
Dear Mr. Toyberman:
In your letter dated March 2, 2004 you requested a tariff classification ruling.
The sample of artificial corundum that you submitted was sent to our laboratory for analysis.
The descriptive literature included with your request stated that your product, “Black Emery”, is “black alumina oxide“ and is produced synthetically. In your letter you state that the “black alumina oxide” is composed of bauxite and iron scrap which is mixed and melted in an electric arc furnace. Further processing of the material consists of the breaking into pieces, crushing and screening to the desired sizes.
The applicable subheading for the “black alumina oxide” will be 2818.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Artificial corundum, whether or not chemically defined; aluminum oxide; aluminum hydroxide: Artificial corundum, whether or not chemically defined: In grains, or ground, pulverized or refined. The rate of duty will be 1.3 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 Debra Wholey at 646-733- 3034.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division