CLA-2-28:RR:NC:SP:236 L84290

Mr. Francisco Anleu
The Barter Group, LLC
2800 Glades Circle, Suite 108
Weston, Fl 33327

RE: The tariff classification of Sulfur Glass from Guatemala

Dear Mr. Anleu:

In your letter dated April 20, 2005 you requested a tariff classification ruling. Our laboratory analyzed the sample that you submitted.

The submitted sample consisted of a 550mg cup molded from pure sulfur. According to your literature water poured into the glass and left for a period of 3 to 24 hours will obtain the sulfur mineral properties of the glass. Drinking from the sulfur glass will provide a dietary dose of sulfur.

The applicable subheading for the Sulfur Glass will be 2802.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Sulfur, sublimed or precipitated: colloidal sulfur. 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 Debra Wholey at 646-733-3054.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division