CLA-2-28:S:N:N1:235 871477

Mr. Walter M. Cline
T. Cortina, Inc.
501 E. Jackson Street, #200
Tampa, Florida 33602

RE: The tariff classification of manganese sulphate from Columbia.

Dear Mr. Cline:

In your letter dated February 10, 1992, you requested a tariff classification ruling on behalf of your client, Industrial Chemical & Supply Company. According to your inquiry, this product will be imported in an aqueous solution and in powder form.

The applicable subheading for this product in either form will be 2833.29.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other sulfates. The rate of duty will be 3.7 percent ad valorem. Chemicals produced and exported from Columbia to the United States which are classifiable in 2833.29.5000, HTS, are free of duty under the Generalized System of Preferences, provided all appropiate requirements have been met.

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.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport