CLA-2-25:RR:NC:2:236 B89139

Mr. Stephen S. Spraitzar

Law Offices of George Tuttle

Three Embarcadero Center, Suite 1160

San Francisco, California 94111

RE: The tariff classification of Natural Graphite Flakes from Canada, China, Japan and India

Dear Mr. Spraitzar:

In your letter dated August 29,1997, on behalf of your client Polycarbon Division of SGL Technic Inc., you requested a tariff classification ruling.

The sample submitted Natural Graphite Flakes consists of the natural graphite ore being mined from the earth. Subsequent to mining, the graphite ore is crushed, washed, and floated with water to remove impurities. It is thereafter heat treated to remove and burn off other impurities found in the natural graphite in mined state.

The applicable subheading for Natural Graphite Flakes will be 2504.10.1000, Harmonized Tariff Schedule of the United States, which provides for Natural graphite: In powder or in flakes: Crystalline flakes (not including flake dust). 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

F. Cantone at 212-466-5488.

Sincerely,

Robert B. Swierupski

Director,

National Commodity

Specialist Division