CLA-2-28:OT:RR:E:NC:2:236

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

RE: The tariff classification of tantalum oxide from Russia

Dear Ms. Denisova:

In your letter dated July 15, 2008, you requested a tariff classification ruling. Your descriptive literature states that you plan to import tantalum oxide.

The applicable subheading for the tantalum oxide will be 2825.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides: Other: Other. The rate of duty will be 3.7 percent ad valorem.

Articles classifiable under subheading 2825.90.9000, HTSUS, which are products of Russia, may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP". 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 Debra Wholey at 646-733-3034.


Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division