CLA-2-33:S:N:N1:240 868024

Mr. Darren Rogers
Milne & Craighead Customs Brokers
P.O. Box 126
Portal, North Dakota 58772

RE: The tariff classification of Crystal Deodorant Stone, Mineral Springs Deodorant Mist and Ener-Lin Milled Flax Seed from Canada

Dear Mr. Rogers:

In your letter dated September 5, 1991, you requested a tariff classification ruling on behalf of your client Valbren Health Distributors Inc.

The crystal deodorant stone is made from potassium sulphate and mineral salts. The body deodorant is applied on wet skin or by wetting the stone.

The Mineral Springs Deodorant Mist, in a plastic squeeze bottle, is composed of a blend of mineral salts. It is sprayed on the body for use as a personal body deodorant. The applicable HTS subheading for the Crystal Deodorant Stone and the Mineral Springs Deodorant Mist will be 3307.20.000, Harmonized Tariff Schedule of the United States (HTS), which provides for personal deodorants and antiperspirants. The duty rate will be 4.9 percent ad valorem.

Goods classifiable under subheading 3307.20.0000, HTS, which have originated in the territory of Canada, will be entitled to a 3.4 percent ad valorem rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

The Ener-Lin Specially Milled Flax Seed is a health food product. sold in two vacuum sealed packages.

The applicable HTS subheading for the Ener-Lin Specially MIlled Flax Seed will be 1204.00.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for flaxseed (linseed), whether or not broken other. The duty rate will be 0.86 cents per kilo. Goods classifiable under subheading 1204.00.0090, HTS, which have originated in the territory of Canada, will be entitled to a 0.3 cents per kilo rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

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 already been filed, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport