CLA-2-28:RR:NC:FC:236 A83383

Mr. Laurence Gregoriou
East West Customs Broker
36-19 Ditmars Boulevard
Astoria, NY 11105

RE: The tariff classification of Refined Zirconia (SCP-1), Refined Zirconia (SCP-2), High Pure Zirconia (SHP), Ultrafine Zirconia (SUF), Commercial Zirconia (SCZ), Zirconium Oxychloride from Japan

Dear Mr. Gregoriou:

In your letter dated April 29, 1996, on behalf of your client Vista International, you requested a tariff classification ruling.

The applicable subheading for the Refined Zirconia (SCP-1), Refined Zirconia (SCP-2), High Pure Zirconia (SHP), Ultrafine Zirconia (SUF), Commercial Zirconia (SCZ) will be 2825.60.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides: Germanium oxides and zirconium dioxide. The rate of duty will be 3.7 percent ad valorem.

The applicable subheading for the Zirconium Oxychloride will be 2827.49.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for chlorides, chlorides oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides: chloride oxides and chloride hydroxides: other: other. The rate of duty will be 6.4 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on Partially Stabilized Zirconia and Fully Stabilized Zirconia (SFSZ). Your request for a classification ruling should include the following: 1) a complete list of all ingredients by weight, 2) the complete manufacturing processes, and 3) an 8 ounce sample of each product.

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 V. Gualario at 212-466-5744.

Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division