CLA-2-29:S:N:N7:239 804253

Gregory T. Bushman
Mitsui Petrochemicals (America), Ltd.
250 Park Avenue, Suite 950
New York, NY 10177-0056

RE: The tariff classification of BisOC-F, BisRS-3P, BisCT-26X, BisPG-26X, and TrisP-3S from Japan.

Dear Mr. Bushman:

In your letter dated November 21, 1994 you requested a tariff classification ruling for BisOC-F, BisRS-3P, BisCT-26X, BisPG-26X, and TrisP-3S.

BisOC-F (Product Name - 4-4'-methylenebis[2-methylphenol], CAS 24-25-6, is a chemical intermediate. BisRS-3P (Product Name - 2,4,6-tris(4-hydroxyphenylmethyl)-1,3-benzenediol, BisCT-26X (Product Name - 3,6-bis[(3,5-dimethyl-4-hydroxyphenyl)methyl]- 1,2-benzenediol, BisPG-26X (Product Name - 4,6-bis[(3,5- dimethyl-4-hydroxyphenyl)methyl]-1,2,3-benzenediol, and TrisP-3S (Product Name - 4,4'-[(2-hydroxyphenyl)methylene]bis[3- methylphenol], are photoresist raw materials.

The applicable subheading for all of the above products will be 2907.29.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for phenols; phenol-alcohols: polyphenols: other. The rate of duty will be 7.2 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 been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,


Jean F. Maguire
Area Director
New York Seaport