CLA-2-25:RR:NC:1:126

Mr. David S. Good
DermaSource International LLC
4134 Lind Avenue SW
Renton, WA 98055

RE: The tariff classification of crushed rock from Japan

Dear Mr. Good:

In your letter dated November 1, 2006, you requested a tariff classification ruling. A representative sample was submitted and will be returned to you as requested.

The subject merchandise is described as “crushed quartz porphyry rock powder” also known as “kihouseki” or “Tenno no seki”. You state that quartz porphyry is extruded from the ground near various volcanic areas in Japan by means of rock-pounding equipment and is further worked by a crushing/pulverizing machine until it becomes a fine powder. You further state that there are no chemicals or minerals introduced into the stone powder.

In your letter you indicate that the crushed quartz porphyry rock powder is a natural, non-toxic raw material that will be used as an ingredient in a variety of skin and bath products such as facial creams, cleaners, toners and bathing products.

The applicable subheading for the crushed quartz porphyry rock powder will be 2517.49.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for granules, chippings and powder, of stones of heading 2515 or 2516, whether or not heat-treated: other. The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 646-733-3027.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division