CLA-2-22:RR:NC:SP:232 G84945

Mr. Floyd Sirico
Rogers & Brown Custom Brokers, Inc.
PO Box 20160
Charleston, SC 29413-0160

RE: The tariff classification of Bottled Water from Italy

Dear Mr. Sirico:

In your letter dated November 28, 2000, you requested a tariff classification ruling.

You submitted descriptive literature and samples with your request. The merchandise in question is two types of “Santafiora” bottled spring water with no added flavors or sweeteners. The samples were in 500 ml and 1.5 liter sizes. The labels of both varieties indicate the presence of minerals such as sodium, calcium, potassium, and magnesium. The “naturale” variety, in blue plastic bottles, is non-carbonated. The “frizzante” variety, in green bottles, is lightly sparkling due to the presence of carbon dioxide.

The applicable subheading for both types of bottled water will be 2201.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavored... Mineral waters and aerated waters. The rate of duty will be 0.26 cents per liter.

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 John Maria at (212) 637-7059.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division