CLA-2-28:RR:NC:SP:236 H83502

Mr. Keiko Watts
Ishihara Corporation (U.S.A)
600 Montgomery Street
San Francisco, CA 94111

RE: The tariff classification of Zinc Oxide from Japan

Dear Mr. Watts:

In your letter dated July 12, 2001, you requested a tariff classification ruling.

The applicable subheading for Zinc Oxide will be 2817.00.0000, Harmonized Tariff Schedule of the United States, which provides for Zinc Oxide. 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 Deborah Walsh at 212-637-7062.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division