CLA-2-28:S:N:N1:235 866424

Ms. Lily Lee
Cometals, Inc.
One Penn Plaza
New York, New York 10119

RE: The tariff classification of yttrium oxide (CAS # 1314-36-9) from China.

Dear Ms. Lee:

In your letter dated July 8, 1991 you requested a tariff classification ruling.

The applicable subheading for yttrium oxide will be 2846.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for inorganic rare earth compounds. The rate of duty will be 3.7 percent ad valorem.

Products classified in HTS subheading 2846.90.5000 containing yttrium bearing materials and compounds by weight more than 19 percent but less than 85 percent yttrium oxide equivalent are temporarily free of duty provide all applicable requirements have been met.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport