CLA-2-25:RR:NC1:126: L86075
Mr. Richard Grossman
PO Box 1028
Tualatin, OR 97062
RE: The tariff classification of mineral material from Israel
Dear Mr. Grossman:
In your letter, received July 1, 2005, you requested a tariff classification ruling regarding mineral material taken from the excavation of the Western Wall Tunnel in Jerusalem.
A sample was submitted with your ruling request.
The sample was sent to our Customs laboratory for analysis. The laboratory has now completed its analysis of the material.
You stated that this substance is simply excavated from the Western Wall area. You stated that it is not treated in any way and that there are no additives that are placed in this material.
You indicated that the material will be marketed and sold as a souvenir of Israel.
The souvenir packaging of the product depicts the Western Wall and a section of the Old City in Jerusalem. The packaging includes a brochure that provides additional information on the item. The brochure and the packaging emphasize the fact that the material was obtained from the area of the Western Wall in Jerusalem.
You indicated that alternative packaging for the product would depict images of the current or former Pope.
Throughout your letter you referred to this product as “sand.” You asked whether this merchandise could be classified as natural sand in heading 2505, Harmonized Tariff Schedule of the United States (HTS). However, our laboratory has determined that the item is not pure sand; rather, it is a mixture of various substances including sand, gravel and other mineral material. Although sand is one of the components in the material, the texture of the entire product cannot be described as “sand.” Since the product consists of various mineral materials, it is more appropriately classified as other mineral substances in heading 2530, rather than as sand in heading 2505.
The applicable subheading for the mineral material will be 2530.90.8050, HTS, which provides for mineral substances not elsewhere specified or included: other: other. 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 Jacob Bunin at 646-733-3027.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division