CLA-2-29:S:N:N7:239 880804

Mr. Alfred Elsner
Windsor Chemicals Inc.
98 Cutter Mill Road, Suite 295N
Great Neck, NY 11021

RE: The tariff classification of phenol (CAS# 108-95-2) and acetone (CAS# 67-64-1), both of which are derived from cumene, from Germany.

Dear Mr. Elsner:

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

The applicable subheading for phenol will be 2907.11.0000, Harmonized Tariff Schedule of the United States (HTS). The rate of duty will be 7.2 percent ad valorem.

The applicable subheading for acetone produced from cumene will be 2914.11.1000, HTS. The rate of duty will be 0.2 cents per kilogram plus 18.7 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