Mr. Dennis Heck
Tower Group International, Inc.
2400 Marine Avenue
Redondo Beach, California 90278-1103
RE: The tariff classification of crushed porphyry, powdered porphyry, and mixtures of water and porphyry from Japan
Dear Mr. Heck:
In your letter dated May 26, 1995, on behalf of Kabushiki Kaishya Flex, you requested a tariff classification ruling on four products which will be used for water conditioning in home aquaria. Samples were submitted with your ruling request. These samples were sent to our Customs laboratory for analysis.
The products include crushed Bakuhan-Seki porphyry stone, powdered Bakuhan-Seki porphyry stone, Geo Paste - a mixture of 80 percent powdered porphyry stone and 20 percent water, and Geo Liquid - a mixture of five percent powdered porphyry stone and 95 percent water.
The applicable subheading for the crushed porphyry stone and powdered porphyry stone will be 2517.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for granules, chippings and powder, of stones of heading 2515 or 2516, whether or not heat treated. The duty rate will be free.
The applicable subheading for the mixtures of water and powdered porphyry (Geo Paste and Geo Liquid) will be 6815.99.4000, HTS, which provides for articles of stone or of other mineral substances...not elsewhere specified or included: other articles: other: other. The rate of duty will be 3.6 percent ad valorem.
In your letter you stated your opinion that all four products should be classified in subheading 2517.49.0000. Since the crushed porphyry and the powdered porphyry are simply natural stone, these items are classifiable in Chapter 25 of the HTS. However, the mixtures of water and porphyry may not be classified in Chapter 25. Note 1 to Chapter 25 limits the operations which may be performed on stone classifiable in Chapter 25. While Note 1 allows crushed and powdered stone to be classified in Chapter 25, this note excludes items obtained by mixing from classification within the chapter. Therefore, the mixtures of water and porphyry are beyond the scope of Chapter 25 and must be classified in subheading 6815.99.40, HTS.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Jean F. Maguire
New York Seaport