CLA-2-29 OT:RR:NC:N2:239

Mr. Mark K. Neville, Jr.
Smith, Gambrell & Russell, LLP
250 Park Avenue, Suite 1900
New York, NY 10177

RE: The tariff classification of Galaxolide 50 DEP and Galaxolide 66% IPM from France, Israel, and China

Dear Mr. Neville:

In your letter dated December 9, 2011 you requested a tariff classification ruling.

Galaxolide 50 DEP consists of Galaxolide dissolved in Diethyl phthalate, a fluidizer (solvent.) Galaxolide 66% IPM consists of Galaxolide dissolved in isopropyl myristate, a fluidizer (solvent.) The products are identical with the exception of the solvents. Based on Chapter Note 1(e) to Chapter 29, Galaxolide 50 DEP and Galaxolide 66% IPM are separate chemically defined organic compounds. Galaxolide, CAS No. 1222-05-5, is chemically known as Cyclopenta[g]-2-benzopyran, 1,3,4,6,7,8-hexahydro-4,6,6,7,8,8-hexamethyl-. The products are aromatic heterocyclic compounds with oxygen hetero-atoms indicated for use in the fragrance industry.

The applicable subheading for Galaxolide 50 DEP and Galaxolide 66% IPM will be 2932.99.7000 Harmonized Tariff Schedule of the United States (HTSUS), which provides for Heterocyclic compounds with oxygen hetero-atom(s) only: Other: Other: Aromatic: Other: Other. The rate of duty will be 6.5 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 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 Richard Dunkel (646) 733-3032.

Sincerely,

Thomas J. Russo
Director
National Commodity Specialist Division