CLA-2-81:OT:RR:E:NC:1:117

Fred Sosa
CMC Commonwealth Metals
2200 Fletcher Ave.
Fort Lee, NJ 07024

RE: The tariff classification of magnesium alloy sheet from China.

Dear Mr. Sosa:

In your letter dated January 11, 2008 you requested a tariff classification ruling.

The product you plan to import is magnesium alloy sheet. Measuring 1.5 mm in thickness, 550 mm in width and 1200 mm in length, this material will ultimately be used for automotive interior body panels.

The applicable subheading for the magnesium alloy sheet will be 8104.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for magnesium and articles thereof, including waste and scrap, other. The rate of duty will be 14.8 cents/kg on magnesium content + 3.5 percent.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Gloria Stingone at 646-733-3020.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division