LA-2-29:RR:NC:2:239 F88750

Mr. Peter Lehman
Barnet Products Corporation
560 Sylvan Ave.
Engelwood Cliffs, NJ 07632

RE: The tariff classification of Nikkol VC-PMG (CAS 113170-55-1), Nikkol BV-OSC (CAS 183476-82-6), and Nikkol CP (CAS 28474-90-0) from Japan.

Dear Mr. Lehman:

In your letter dated May 12, 2000, you requested a tariff classification ruling for the above chemicals which are used in topical cosmetic applications. It is noted that these chemicals are not primarily used as vitamins.

The applicable subheading for Nikkol VC-PMG (Chemical Name - 2-(Dihydrogen Phosphate)-L-Ascorbic Acid, Magnesium Salt); Nikkol BV-OSC (Chemical Name - Tetrakis (2-Hexyldecanoate)-L-Ascorbic Acid); and Nikkol CP (Chemical Name - Dihexyldecanoate-L-Ascorbic Acid) will be 2932.29.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for heterocyclic compounds with oxygen hetero-atom(s) only: lactones: other. The rate of duty will be 3.7 percent ad valorem.

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 Andrew Stone at 212-637-7063.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division