CLA-2 CO:R:C:F 951117 LPF
Mr. Shanker Seetharam
Venture Direct
9B/6A, Model Town,
Off. Mahakali Road,
Andheri East,
Bombay-400 093, India
RE: Natural mineral water in subheading 2201.10.0000, HTSUSA;
Waters, including natural or artificial mineral waters and
aerated waters.
Dear Mr. Seetharam:
This is in response to your letter of March 3, 1992,
requesting the proper classification, under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), of "Gangotri"
mineral water, imported from India. You submitted a sample with
your request for a binding ruling.
FACTS:
The product at issue is a mineral water packaged in plastic
pouches. The water is packed at the source of the Ganga river in
India. You state that Hindus revere it as holy water, among
other things, for consumption to spiritually clean the body,
washing the body as well as idols and sprinkling on the body when
praying. The water has been tested in India and certified as fit
for human consumption. It includes small portions of calcium,
magnesium, sulfate and carbonate.
ISSUE:
Whether the mineral water is classifiable in heading 2201 as
a water, including natural or artificial mineral waters and
aerated waters, not containing added sugar or other sweetening
matter nor flavored, or is classifiable in an alternative
heading.
-2-
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) taken in their
appropriate order provide a framework for classification of
merchandise under the HTSUSA. The majority of imported goods are
classified by application of GRI 1, that is, according to the
terms of the headings of the tariff schedule and any relative
section or chapter notes. The Explanatory Notes (EN's) to the
Harmonized Commodity Description and Coding System, which
represent the official interpretation of the tariff at the
international level, facilitate classification under the HTSUSA
by offering guidance in understanding the scope of the headings
and GRI's.
Heading 2201 provides for waters, including natural mineral
waters. The EN's to heading 2201 indicate that the heading
covers, inter alia:
(B) Mineral waters, whether natural or artificial.
Natural mineral waters contain mineral salts or
gases. The composition of these waters varies
considerably and they are generally classified
according to the chemical characteristics of their
salts, e.g.:
(1) Alkaline waters.
(2) Sulphated waters....
The subject product, which includes a sulfate and other minerals,
such as calcium and magnesium, is classifiable in heading 2201.
The applicable subheading, 2201.10.0000, provides for mineral
waters.
HOLDING:
The "Gangotri" natural mineral water is classifiable in
subheading 2201.10.0000, as "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 general column one
rate of duty is 0.4 cent per liter. However, an article in this
subheading is eligible for duty free treatment under the
Generalized System of Preferences (GSP) provided it meets the
requirements of General Note 3(c)(ii), HTSUSA.
Sincerely,
John Durant, Director
Commercial Rulings Division