CLA-2-29:RR:NC:2:240 E81446


Mr. Joseph J. Chivini
Austin Chemical Company, Inc.
1565 Barclay Boulevard
Buffalo Grove, Illinois 60089

RE: The tariff classification of Ethyl isobutyrate (CAS # 97-62-1) from France Dear Mr. Chivini: In your letter dated April 22, 1999, you requested a tariff classification ruling. Ethyl isobutyrate, also known as 2-Methylpropanoic acid, ethyl ester, is a nonaromatic ester of isobutyric acid used as a chemical intermediate.

The applicable subheading for Ethyl isobutyrate will be 2915.60.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Saturated acyclic monocarboxylic acids and their anhydrides halides, peroxides and peroxyacids; their halogenated, sulfonated, nitrated or nitrosated derivatives: Butyric acids, valeric acids, their salts and esters: Other..... The rate of duty will be 2.1 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 Stephanie Joseph at 212-637-7066.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division