CLA-2-25:RR:NC:GI:226 A80593

Ms.Cathy Leary
Ashland Chemical
P.O. Box 2219
Columbus, Ohio 43216

RE: The tariff classification of magnesium oxide from Japan

Dear Ms. Leary:

In your letter dated February 8, 1996, you requested a tariff classification ruling regarding magnesium oxide. Samples of both grades of the product (granular and powder) were submitted with your request.

Starmag P and Starmag PG, which were referenced as the tradename for magnesium oxide, were sent to our Customs laboratory for analysis. The laboratory confirmed the product to be magnesium oxide.

The applicable subheading for the magnesium oxide will be 2519.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for natural magnesium carbonate (magnesite)...other magnesium oxide, whether or not pure: other: other. The rate of duty will be free.

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 Jacob Bunin at 212-466-5796.

Sincerely,

Roger J. Silvestri
Director,
National Commodity
Specialist Division