CLA-2-29:S:N:N7:240 801165

Mr. Edmund J. Corboy
Austin Chemical Company, Inc.
1565 Barclay Boulevard
Buffalo Grove, Illinois 60089-4537

RE: The tariff classification of Dimethyl Terephthalate (CAS # 120-61-6) from Japan

Dear Mr. Corboy:

In your letter dated August 2, 1994, you requested a tariff classification ruling.

The applicable HTS subheading for Dimethyl Terephthalate (CAS # 120-61-6) also known as 1,4-Benzenedicarboxylic acid, dimethyl ester will be 2917.37.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for aromatic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives: dimethyl terephthalate. The duty rate will be 2.9 cents per kilogram plus 13.1 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have already been filed, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport