Classification of magnesium oxide

HQ 950406 October 22,1991 CLA-2 CO:R:C:F 950406 JGH CATEGORY: CLASSIFICATION TARIFF NO.: 2519.90.10 Mr. Schiao Feng Chou 1302 Progress Street Blacksburg, Virgina 24060 RE: Classification of magnesium oxide Dear Mr. Chou: Your letter of September 16, 1991, concerns the classification under the Harmonized Tariff Schedules of the United States (HTSUS) of different grades of magnesium oxide. The country of origin was not given. FACTS: The two products were described as calcined magnesium oxide and electrical-grade magnesium oxide. ISSUE: Classification of calcined and electrical-grade magnesium oxide. LAW AND ANALYSIS: The interpretation to the various provisions of the HTSUS is found in the Explanatory Notes. For heading 2519 the notes state that the heading covers various types of magnesia (magnesium oxide). Fused magnesia, obtained by fusion, is used in the manufacture of crucibles or heating elements for electric ovens. Dead burned (sintered) magnesia is said to be obtained by high temperature calcination. Sintered magnesia, it adds, may contain small amounts of other oxides and is used in the manufacture of refractory bricks. -2- There is no quota or other restrictions on the import of these mineral products. HOLDING: Calcined and electrical-grade magnesium oxide are classifiable under the provision for fused magnesia and dead- burned (sintered) magnesia in subheading 2519.90.10, HTSUS. The General rate of duty is 0.4 cent per kg. Sincerely, John Durant, Director Commercial Rulings Division