CLA-2-29:S:N:N1:235 854694

Edmund J. Corboy
Austin Chemical Company, Inc.
9655 West Bryn Mawr Avenue
Rosemont, Illinois 60018-5299

RE: The tariff classification of S-epichlorohydrin (CAS # 67843- 74-7) from Japan.

Dear Mr. Corboy:

In your letter dated July 19, 1990 you requested a tariff classification ruling. The applicable subheading for S-epichlorohydrin (CAS # 67843-74-7) will be 2910.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for epichlorohydrin. The rate of duty will be 3.7 percent ad valorem.

Compounds classifiable in subheading 2910.30.0000 HTS, when imported to be used in the manufacture of photografic color couplers, are temporarily free of duty under subheading 9902.29.01 HTS, when all appropiate requirements have been met.

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