CLA-2-29:S:N:N1:235 871780

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

RE: The tariff classification of t-Butyl Acetate (CAS # 540-88- 5) from Japan

Dear Mr. Corboy:

In your letter dated February 20, 1992 you requested a tariff classification ruling. The applicable subheading for t-Butyl Acetate (CAS # 540-88- 5) will be 2915.39.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other esters of acetic acid. The rate of duty will be 3.7 percent.

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