CLA-2-33:RR:NC:2:240 A89264

Mr. Samuel B. Gumbs

O'Neill & Whitaker, Inc.

30 Vesey Street

8th Floor

New York, New York 10007

RE: The tariff classification of Foot Powder from Great Britain

Dear Mr. Gumbs:

In your letter dated October 25, 1996, you requested a tariff classification ruling on behalf of your client Rovito International Trading BV.

The item is a brass colored, oval shaped, metal can containing foot powder. The applicable subheading for foot powder will be 3304.91.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; other: powders, whether or not compressed: other. The rate of duty will be 2.9 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 Stephanie Joseph at 212-466-5768.

Sincerely,

Roger J. Silvestri

Director,

National Commodity

Specialist Division