CLA-2-29:S:N:N1:235 871785
Mr. Edmund J. Corboy
Austin Chemical Company, Inc.
9655 West Bryn Mawr Avenue
Rosemont, Illinois 60018-5299
RE: The tariff classification of p-Nitro Benzyl Alcohol from
England
Dear Mr. Corboy:
In your letter dated February 14, 1992 you requested a
reconsideration of tariff classification ruling 831146 issued
July 26, 1988.
Your letter states that subheading 2906.21.0000, HTS covers
alcohols
and their halogenated, sulfonated, nitrated or nitrosated
derivatives. Your interpretation of the Harmonized Tariff
Schedule is inaccurate. Subheading 2906.21.0000, HTS is limited
to Benzyl Alcohol. This subheading does not include derivatives
of that product. Derivatives of Benzyl Alcohol, as indicated
above, are classified in the "other" position.
Therefore, after a careful reexamination of our original
ruling 831146 dated July 26, 1988, the applicable subheading for
the p-Nitro Benzyl Alcohol will remain 2906.29.5000, Harmonized
Tariff Schedule of the United States (HTS), which provides for
other aromatic alcohols and their derivatives not elsewhere
specified. The rate of duty will be 7.2 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