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NY 807063

July 27, 1995

CLA-2-68:S:N:N3:226 807063


TARIFF NO.: 6815.99.4000

Ms. Yasuko Asai
Ace America Express
P.O. Box 91463
Los Angeles, CA 90009-1463

RE: The tariff classification of backing material for welding from Japan

Dear Ms. Asai:

In your letter dated January 16, 1995, on behalf of Kobelco Welding, you requested a tariff classification ruling regarding FAB-1. This product will be used as a backing material in welding.

A sample of the merchandise was submitted with your ruling request. This sample was sent to our Customs laboratory for analysis.

The information which you provided indicates that the product consists of several layers of material including a glass fiber tape, a cardboard pad, a solid flux and refractory material. The solid flux consists primarily of silicon dioxide with smaller amounts of thermosetting resin and other ingredients. The refractory material consists of silicon dioxide, calcium oxide, aluminum trioxide, magnesium oxide, starch and other ingredients.

Analysis of the sample by our Customs laboratory has confirmed the composition of this item. In addition, the laboratory has determined that the product is not a ceramic article.

The applicable subheading for the FAB-1 backing material will be 6815.99.40, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of...other mineral substances...not elsewhere specified or included: other articles: other: other. The duty rate will be 3.8 percent ad valorem.

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.


Jean F. Maguire Area Director New York Seaport

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