CLA-2-38:OT:RR:NC:N3:139

Annemarie Castillo
G & C Brokers, Inc.
9210 SW 11 Street Miami, FL 33174

RE: The tariff classification of a product called “Magnesium with Rosin” from Spain

Dear Ms. Castillo:

In your letter dated February 6, 2023, filed on behalf of your client Teed Distribucions Esportives SL, you requested a tariff classification ruling.

The material in question is called “Magnesium with Rosin.”  It is described as a liquid in suspension that is said to consist of partially denatured alcohol, magnesium carbonate, abietic acid, and calcium carbonate.  It’s main intended use would be for athletes to dry sweat from their hands.

The applicable subheading for the “Magnesium with Rosin” will be 3824.99.9397, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Other: Other: Other: Other: Other. The rate of duty will be 5 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 at https://hts.usitc.gov/current

This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist John Bobel at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division