CLA-2-29:S:N:N1:235 862652

Mr. George G. Mills
Controller
Chandler Chemicals
Suite 311, First Coast Plaza
1890 South 14th Street
Amelia Island, Florida 32034

RE: The tariff classification of 2-ethyl-2(hydroxymethyl)-1,3 propandiol esters with oleic acid from Spain.

Dear Mr. Mills:

In your letter dated April 18, 1991, you requested a tariff classification ruling.

The applicable subheading for this product, if the oleic acid used to manufacture this product was greater than 85% pure, will be 2916.15.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for salts and esters of oleic acid. The rate of duty will be 4.4 percent ad valorem. If the oleic acid used in the manufacture is less than 85% pure, the product is classifiable in subheading 3823.90.4020 (HTS). The duty applicable to this subheading is 4.6 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