CLA-2:RR:NC:2:226 F88860
Mr. Joseph Kaplan
Ross and Hardies
Park Avenue Tower
65 East 55th Street
New York, NY 10022-3219
Dear Mr. Kaplan:
In your letter dated June 22, 2000, on behalf of Omya, you requested a tariff classification ruling regarding a limestone slurry from Canada. A sample of the product was submitted with your ruling request. This sample was sent to our Customs laboratory for analysis.
Our laboratory has now completed its analysis of the sample and determined that the merchandise is a slurry consisting of calcium carbonate in water. The laboratory was unable to verify the derivation of the calcium carbonate.
For purposes of this ruling, we are assuming that the calcium carbonate within the product is naturally derived, that no other chemicals or minerals are added to the product and that no chemical reactions take place when the calcium carbonate is combined with the water. For purposes of this ruling, we are assuming that the product is simply natural calcium carbonate derived from the earth and that the water is merely a carrier. In a telephone conversation with this office you stated your belief that these assumptions represent the facts applicable to this merchandise.
In your letter you claimed that the product consists of crushed marble and water. You stated your opinion that the merchandise should be classified in subheading 2517.41.00, HTS, under the provision for granules, chippings and powder of stones of heading 2515 or 2516...marble. However, as imported the product is in the form of a slurry. It is not in the form of granules, chippings or powder. Therefore, subheading 2517.41.00 is not applicable.
When used as a flux, the applicable subheading for the limestone slurry will be 2521.00.00, HTS, which provides for limestone flux. The rate of duty will be free.
When not used as a flux, the applicable subheading for the limestone slurry will be 2530.90.00, HTS, which provides for mineral substances not elsewhere specified or included: 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 212-637-7074.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division