CLA-2-28:RR:NC:SP:236 K85646

Mauricio Hodgson
AUDITRADE, INC.
5462 Hoffner Avenue # 508
Orlando, Florida 32812

RE: The tariff classification of silica gel from China

Dear Mr. Hodgson:

In your letter dated April 29, 2004 you requested a tariff classification ruling on behalf of Capo, Inc.

In your letter you stated that the silica gel would be individually packed in small bags made of polyester or paper fiber measuring approximately 1.5 square inch. You stated that the contents of the packets would be filled with 0.25g to 0.75g of desiccant silica gel.

The applicable subheading for the desiccant silica gel will be 2811.22.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other inorganic acids and other inorganic oxygen compounds of nonmetals: Other inorganic oxygen compounds of nonmetals: Silicon dioxide: Synthetic silica gel. The rate of duty will be 3.7 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 Debra Wholey at 646-733- 3034.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division