CLA-2-29:S:N:N1:240 871101

Ms. Lily Lee
Cometals, Inc.
One Penn Plaza
New York, N.Y. 10119

RE: The tariff classification of J Acid Urea (CAS # 134-47-4) from China

Dear Ms. Lee:

In your letter dated January 30, 1992, you requested a tariff classification ruling.

The applicable HTS subheading for J Acid Urea (CAS # 134-47- 4) will be 2924.21.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for carboxyamide-function compounds; amide-function compounds of carbonic acid: cyclic amides (including cyclic carbamates) and their derivatives; salts thereof: ureines and their derivatives; salts thereof: aromatic: other: other. The duty rate will be 3.7 cents per kilo plus 18.1 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