CLA-2-29:RR:NC:2:239 R00904

Mr. John Hanson
MBC Brokers Inc.
2905A North Sepulveda Blvd., #303
Manhattan Beach, CA 90266-2729

RE: The tariff classification of Methyl Sulfonyl Methane (CAS 67-71-0) from China.

Dear Mr. Hanson:

In your letter dated October 5, 2004, on behalf of your client Logma Inc., Irvine, CA, you requested a tariff classification ruling for Methyl Sulfonyl Methane which you have stated is used as a supplement for food.

The applicable subheading will be 2930.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other organo-sulfur compounds. The rate of duty will be 3.7 percent ad valorem.

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 Andrew Stone at 646-733-3032.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division