CLA-2-28:S:N:N1:235 851731

Mr. William J. LeClair
Adimistrative and Regulatory Advisor
Trans-Border Customs Services, Inc.
One Trans-Border Drive
P. O. Box 800
Champlain, New York 12919

RE: The tariff classification of Cosmosand from Japan.

Dear Mr. LeClair:

In your letter dated April 16, 1990, you requested a tariff classification ruling on behalf of your client, AZM Marketing. According to your inquiry, the product that your client wants to import is composed of silicon dioxide and water. An analysis of the product by the New York Customs Labratory indicates the product to be approximately 80% water. However the bound water is less than 2%.

Based on the above facts the applicable subheading for this product will be 2811.22.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for silicon dioxide. This subheading is duty free.

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.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport