Ms. Una Gauthier
Barthco International, Inc.
Maritime Center 1
2200 Broening Highway, Suite 200
Baltimore, Maryland 21224
RE: The tariff classification of a pumice stone from China
Dear Ms. Gauthier:
In your letter dated March 31, 2008, on behalf of CVS/Pharmacy, you requested a tariff classification ruling regarding a pumice stone (an article within item number 446920). A representative sample of the article was submitted and was sent to our Customs and Border Protection laboratory for analysis. The laboratory has now completed its analysis.
The submitted sample is a foot-shaped, hand held abrasive (pumice) stone. You stated in your letter that the pumice stone is designed to remove dead skin by rubbing against a rough surface.
Laboratory analysis and technical literature indicate that the article is composed essentially of artificial pumice manufactured from quartz agglomerated with inorganic binders.
The applicable subheading for the foot-shaped pumice stone will be 6804.30.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for millstones, grindstones, grinding wheels and the like…hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated natural or artificial abrasives, or of ceramics with or without parts of other materials: hand sharpening or polishing stones. 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.
Robert B. Swierupski