CLA-2-68:RR:NC:2:226 B88174

Mr. Tobias Henderson
Bath & Body Works
7 Limited Parkway East
Reynoldsburg, OH 43068

RE: The tariff classification of an article made of pumice from Taiwan

Dear Mr. Henderson:

In your letter dated July 23, 1997, you requested a tariff classification ruling regarding a star-shaped article made of pumice. A representative sample was submitted and will be returned as you requested.

You indicated in your letter that natural pumice will be carved to represent various shapes. You also indicated that this merchandise will be used as a pedicure preparation.

The applicable subheading for the pumice article will be 6804.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for millstones, grindstones, grinding wheels and the like...of natural stone, of agglomerated natural or artificial abrasives, or of ceramics, with or without parts of other materials: hand sharpening or polishing stones. The rate of duty will be free.

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 Jacob Bunin at 212-466-5796.


Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division