NY 871858
Mar 25. 1992

CLA-2-29:S:N:N1:235 871858

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

RE: The tariff classification of dibenzyl phosphate (CAS # see below) from France.

Dear Mr. Corboy:

In your letter dated February 26, 1992 you requested a tariff classification ruling. In your request for a ruling you have indicated that tha CAS number for dibenzyl phosphate is 1623-08-1. Our information indicates that this CAS number applies to dibenzyl hydrogen phosphate. Further our research source indicates that the CAS number for dibenzyl phosphate is 17176-77- 1.

Therefore dibenzyl phoshate (CAS no. 17176-77-1) is classifiable in subheading 2920.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for other aromatic esters of inorganic acids. The rate of duty will be 7.2 percent ad valorem.

Dibenzyl hydrogen phosphate (CAS no. 1623-08-1) is classifiable in subheading 2919.00.3000, HTS, and is dutiable at the rate of 7.2 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