CLA-2-28:S:N:N1:235 869719

Mr. David A. Eisen
Siegel, Mandall & Davidson, P. C.
One Astor Plaza, 1515 Broadway, 43rd Floor
New York, New York 10036

RE: The tariff classification of monocalcium phosphate from Ireland or Israel.

Dear Mr. Eisen :

In your letter dated December 9, 1991, you requested a tariff classification ruling on behalf of your client, Heterochemical Corporation. The applicable subheading for this product will be 2835.26.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for calcium phosphate. This subheading is duty free.

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