CLA-2-38:OT:RR:NC:2:239
Mr. Frank Lofaro
Sumitomo Corporation of America
3333 New Hyde Park Rd.
New Hyde Park, NY 11042
RE: The tariff classification of a refractory material from China
Dear Mr. Lofaro:
In your letter dated June 22, 2010, you requested a tariff classification ruling. A sample was submitted with your ruling request and was sent to the Customs Laboratory for analysis.
The sample, referred to as Fused Spinel, is composed of irregular shaped granules containing magnesium aluminum oxide (Spinel) and some magnesium oxide. Although the product is refractory, it is not a cement, mortar or concrete. As indicated in your letter, the product is a refractory material for use in the manufacture of fire brick in the cement industry. The product, imported in one metric ton sacks, is a chemical mixture of inorganic compounds.
The applicable subheading will be 3824.90.3900, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Mixtures of two or more inorganic compounds: Other. The rate of duty will be free.
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 Richard Dunkel at (646) 733-3032.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division