CLA-2-29:RR:NC:2:239 D89743

Mr. Edmundo Rodriguez
Nestor Reyes, Inc.
P.O. Box 9023474
San Juan, PR 00902-3474

RE: The tariff classification of P-Toluenesulfonyl Chloride (CAS 98-59-9) from Ireland.

Dear Mr. Rodriquez:

In your letter dated March 5, 1999, you requested a tariff classification ruling for P-Toluenesulfonyl Chloride which you have stated is used as a chemical intermediate.

The applicable subheading will be 2904.10.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for sulfonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated: derivatives containing only sulfo groups, their salts and ethyl esters. The rate of duty will be 5.5 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Thomas Brady at 212-637-7063.


Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division