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

Mr. Michiyo Sekiguchi
Nippon Paint (US) Inc.
300 Frank W. Burr Blvd., Suite 10
Teaneck, NJ 07666

RE: The tariff classification of zirconium oxide sintered body from Japan

Dear Mr. Sekiguchi:

In your ruling request dated March 28, 2014, on behalf of Nippon Paint (USA) Inc., you requested a tariff classification ruling on zirconium oxide sintered body.

In your submission, you state the product will be used for grinding media to make pigment paste. The product is described as a gray and black colored solid that is not soluble in water.

The applicable subheading for zirconium oxide sintered body 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 general rate of duty will be 3.7 percent ad valorem.

This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U.S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Mail Code 70480, Washington, D.C., by telephone at (202) 554-1404, or by visiting their website at www.epa.gov.

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 Nuccio Fera at (646) 733-3034.

Sincerely,

Thomas J. Russo
Director
National Commodity Specialist Division