CLA-2-22:RR:NC:SP:232 D84758

Mr. Ralph Natale
American Shipping Company, Inc.
140 Sylvan Avenue
Englewood Cliffs, NJ 07632

RE: The tariff classification of Spring Water from Australia.

Dear Mr. Natale:

In your letter dated November 10, 1998, on behalf of Absolute Distribution, Inc. Of Linden, New Jersey, you requested a tariff classification ruling.

You submitted samples and descriptive literature with your request. The merchandise in question is spring water which is bottled just as it is produced naturally, with all the accompanying trace minerals and metals but with no added sugar or flavors. It will be imported retail packaged in 16.9 ounce clear plastic bottles.

The applicable subheading for the spring 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; ice and snow: Mineral waters and aerated waters. The rate of duty will be 0.31 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 this 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 212-466-5730.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division