CLA-2-29:S:N:N7:240 804243

Alice M. Sakosits
S S T Corporation
635 Brighton Road (P.O. Box 1649)
Clifton, New Jersey 07015-1654

RE: The tariff classification of Taurine (CAS # 107-35-7) from Korea

Dear Ms. Sakosits:

In your letter dated November 15, 1994, you requested a tariff classification ruling. The applicable HTS subheading for Taurine (CAS # 107-35-7) also known as 2-Aminoethanesulfonic acid will be 2921.19.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for acyclic monoamines and their derivatives; salts thereof: other: other. The duty rate will be 7.9 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