The tariff classification of brown aluminum oxide (artificial corundum) from China

NY L89305 February 7, 2006 CLA-2-28:RR:NC:SP:236 L89305 CATEGORY: Classification TARIFF NO.: 2818.10.2090 Mr. Gordon C. Anderson C.H. Robinson Worldwide, Inc. 8855 Columbine Road, Suite 400 Eden Prairie, MN 55347-4148 RE: The tariff classification of brown aluminum oxide (artificial corundum) from China Dear Mr. Anderson: In your letter dated December 13, 2005, on behalf of your client, Clarke Power Products Inc., you requested a tariff classification ruling. Our laboratory analyzed the sample that you submitted. In your letter you state that the brown aluminum oxide abrasive Grade # 80 is made from bauxite and is fused in an electric arc furnace at a temperature above 2,000 C. Further processing of the material consists of crushing and dressing with an aero-fall mill and is followed by magnetic separating and screening. The applicable subheading for the brown aluminum oxide will be 2818.10.2090, Harmonized Tariff Schedule of the United States (HTSUS), 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Debra Wholey at 646-733-3034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division