CLA-2-25:RR:NC1:126: L85346
Mr. Ajay Singh
Shree Ganesh Acid Chem (P) Ltd.
Ganesh Villa
114, Sector-46
Faridabad-121 003 (Hr.)
India
RE: The tariff classification of water in a pouch from India
Dear Mr. Singh:
In your letter, dated May 12, 2005, you requested a tariff classification ruling regarding water which will be imported in a pouch.
You stated that this is “Holy Water Gangajal” from the Ganges River. It is an object of religious worship for Hindus.
If the subject merchandise is not potable, i.e., not fit for human consumption, it will be classified in subheading 2530.90.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for mineral substances not elsewhere specified or included: other: other. The rate of duty will be free.
If the subject merchandise is potable, i.e., fit for human consumption, classification is under subheading 2201.10.0000, HTS, which provides for Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavored: Mineral waters and aerated waters. The duty rate will be 0.26 cents per liter.
Articles classifiable under subheading 2201.10.0000, HTS, which are products of India may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".
Products classified under subheading 2201.10.0000, HTS, may be subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
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 Specialists Jacob Bunin at 646-733-3027 and John Maria at 646-733-3031.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division