N303225 N3 Ruling Active

The tariff classification of “Tabular Alumina” from Russia

Issued March 21, 2019 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2818.20.0000

Headings: 2818

Product description

” In your submission, you describe the product at issue as tabular aluminum oxide. You explain that this product is produced by pelletizing, extruding, or pressing calcined alumina into shapes and then heating these shapes to a temperature just under their fusion point. After calcination, the spheres of sintered alumina can be used as they are for some applications, or they can be crushed, screened, and ground to produce a wide range of sizes. You further state that this product is sintered and not melted (fused) in electric arc furnaces as is the case with artificial corundum.

CBP rationale

The applicable subheading for “Tabular Alumina” will be 2818.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Artificial corundum, whether or not chemically defined; aluminum oxide; aluminum hydroxide: Aluminum oxide, other than artificial corundum.

Full text

N303225 March 21, 2019 CLA-2-28:OT:RR:NC:N3:136 CATEGORY: Classification TARIFF NO.: 2818.20.0000 Ms. Noreen McDonald 825 Third Avenue New York, NY 10022 RE: The tariff classification of “Tabular Alumina” from Russia Dear Ms. McDonald: In your letter dated February 27, 2019, you requested a tariff classification ruling on “Tabular Alumina.” In your submission, you describe the product at issue as tabular aluminum oxide. You explain that this product is produced by pelletizing, extruding, or pressing calcined alumina into shapes and then heating these shapes to a temperature just under their fusion point. After calcination, the spheres of sintered alumina can be used as they are for some applications, or they can be crushed, screened, and ground to produce a wide range of sizes. You further state that this product is sintered and not melted (fused) in electric arc furnaces as is the case with artificial corundum. The applicable subheading for “Tabular Alumina” will be 2818.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Artificial corundum, whether or not chemically defined; aluminum oxide; aluminum hydroxide: Aluminum oxide, other than artificial corundum. The general rate of duty will be free. This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U.S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Mail Code 70480, Washington, D.C., by telephone at (202) 554-1404, or by visiting their website at www.epa.gov. 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 the World Wide Web at https://hts.usitc.gov/current. 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 Nuccio Fera at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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