CLA-2-68:OT:RR:NC:4:426
Mr. Ricky Villena
HLM Cargo Clearance Brokers
8355 NW 74th St.
Miami, FL 33166
RE: The tariff classification of “Cascarilla” chalk powder from the Dominican Republic
Dear Mr. Villena:
In your letter dated April 17, 2009, on behalf of Monzon Brothers, you requested a tariff classification ruling regarding the classification of “Cascarilla” chalk powder.
A sample of this material was submitted with your ruling request. The sample was sent to our U.S. Customs and Border Protection Laboratory for analysis. Our laboratory has now completed its analysis of the sample.
The information submitted with your letter indicates that this material consists of calcium carbonate and plaster plus water, and that most of the weight of this product is attributable to the calcium carbonate component. Our laboratory’s analysis of the “Cascarilla” material verified that it consists principally of calcium carbonate with a smaller amount of plaster.
You advised our office that the calcium carbonate component is derived from crushed limestone.
This merchandise does not have the form of conventional sticks of writing chalk. The Cascarilla material is imported in paper cups. Our laboratory stated that the material is “consolidated as solid pieces but easily rubs off and breaks up in the hand.”
A user of this “chalk powder” will hold the product in the paper cup and apply it to the floor or wall to make markings associated with the Santeria religion.
The applicable subheading for the Cascarilla chalk powder - consisting largely of limestone with some plaster - will be 6802.92.0000, HTSUS, which provides for other calcareous stone. The rate of duty will be 4.9 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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