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HQ 957514




July 17, 1995

CLA-2 R:C:F 957514K

CATEGORY: CLASSIFICATION

TARIFF NO.: 2519.90.1000; 2519.90.2000; 2519.90.5000

Mr. Edmund J. Corboy
Austin Chemical Company, Inc.
1565 Barclay Blvd.
Buffalo Grove, Illinois 60089-4537

RE: Revocation of New York Ruling Letter (NYRL) 849858; Magnesium Oxide

Dear Sir:

In response to your request for a tariff classification ruling dated February 20, 1990, the Customs Service issued NYRL 849858, dated March 16, 1990, which held that magnesium oxide was classified as other metal oxides, in subheading 2825.90.60, Harmonized Tariff Schedule of the United States (1990)(HTSUS). The subheading has been redesignated as subheading 2825.90.90, HTSUS, with a current general rate of duty of 3.7 percent ad valorem. This letter is to inform you that NYRL 849858 no longer reflects the views of the Customs Service and is revoked in accordance with section 177.9(d) of the Customs Regulations (19 CFR 177.9(d)). Pursuant to section 625, Tariff Act of 1930 (19 U.S.C. 1625), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993), hereinafter, section 625), notice of the proposed revocation of NYRL 849858 was published on May 31, 1995, in the Customs Bulletin, in Volume 29, No. 22. The following represents our position.

FACTS:

In NYRL 849858, the merchandise was briefly described as magnesium oxide.

ISSUE:

The issue concerns the proper classification of magnesium oxide.

LAW AND ANALYSIS:

Note 3(a), Chapter 28, HTSUS, precludes magnesium oxide from coverage in the Chapter which includes subheading 2825.90.60,
redesignated as subheading 2825.90.90. Accordingly, the merchandise is not classified in heading 2825

The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and General Rules of Interpretation of the HTSUS. The EN to heading 2519 states that the "heading also covers various types of magnesia (magnesium oxide) obtained from natural magnesium carbonate, basic magnesium carbonate, magnesium hydroxide precipitated from sea water, etc." The main types are defined as fused magnesia, dead-burned (sintered) magnesia, and caustic-burned magnesia. There are also other types.

Accordingly, magnesium oxide is classifiable in heading 2519, HTSUS, depending upon the type of magnesia (magnesium oxide).

HOLDING:

Magnesium oxide, if of a fused or dead burned (sintered) type, is classifiable in subheading 2519.90.10, HTSUS (1995), with duty at the general rate of 0.3 cent/kg.

Magnesium oxide, if of a caustic calcined magnesite type, is classifiable in subheading 2519.90.20, HTSUS (1995), with duty at the general rate of $1.66/t.

Magnesium oxide, if of a type other than fused, dead-burned, or caustic calcined magnesite, is classifiable in subheading 2519.90.50, HTSUS (1995), with a general rate free of duty.

Pursuant to 19 CFR 177.9(d), NYRL 849858 is revoked.

In accordance with 19 U.S.C. 1625, this ruling will become effective 60 days after its publication in the Customs Bulletin. Publication of rulings or decisions pursuant to 19 U.S.C. 1625 does not constitute a change of practice or position in accordance with section 177.10(c)(1), of the Customs Regulations

Sincerely,

John Durant, Director
Commercial Rulings Division

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