CLA-2-05:RR:NC:2:236 I87840

Barbara Moore
The Janel Group of N.Y., Inc.
150-14 132nd Avenue
Jamaica, New York 11434

RE: The tariff classification of Pearl Powder from China

Dear Ms. Moore:

In your letter dated October 23, 2002, you requested a tariff classification ruling on behalf of your client, O’Laughlin Industries Inc.

A sample of the Pearl Powder was submitted with your request. Your letter stated that the product was made of crushed natural pearls and will be used in cosmetics products.

The applicable subheading for the Pearl Powder will be 0508.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttlebone, unworked or simply prepared but not cut to shape, powder and waste thereof. The rate of duty will be Free.

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 Deborah Walsh at (646) 733-3034.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division