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ssuming that the calcium carbonate within the product is naturally derived, that no other chemicals or minerals are added to the product and that no chemical reactions take place when the calcium carbonate is combined with the water. For purposes of this ruling, we are assuming that the product is simply natural calcium carbonate derived from the earth and that the water is merely a carrier. In a telephone conversation with this office you stated your belief that these assumptions represent the facts applicable to this merchandise.

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