CLA-2-28:RR:NC:2:236 C84433

Mr. Ashley Moretz

COMETALS, INC.

One Penn Plaza

New York, NY 10119-0097

RE: The tariff classification of Chinese Tabular Alumina from China

Dear Mr. Moretz:

In your letter dated February 5, 1998, you requested a tariff classification ruling.

In your letter you indicated that you intended to imported Chinese Tabular Alumina in various size of mesh. The are as follows: 3 X 8, 8 X 14, 6 X 14 and 14 X 28.

The applicable subheading for Tabular Alumina will be 2818.10.2000, Harmonized Tariff Schedule of the United States, which provides for Artificial corundum, whether or not chemically defined; aluminum oxide; aluminum hydroxide: Artificial corundum, whether or not chemically defined: In grains, or ground, pulverized or refined. The rate of duty will be 1.3 percent ad valorem.

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,

Robert B. Swierupski

Director

National Commodity

Specialist Division