CLA-2-29:RR:NC:2:240 I85952

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

RE: The tariff classification of (S)-(+)-Glycidyl-3-nitrobenzene sulfonate, CAS #115314-14-2, imported in bulk form, from the United Kingdom

Dear Mr. Chivini:

In your letter dated August 28, 2002, you requested a tariff classification ruling.

The subject product, (S)-(+)-Glycidyl-3-nitrobenzene sulfonate, is an aromatic nitrated, ester of a sulfonated derivative of an epoxide indicated for use as a pharmaceutical intermediate.

The applicable subheading for (S)-(+)-Glycidyl-3-nitrobenzene sulfonate, also known as Benzenesulfonic acid, 3-nitro-, (2S)-oxiranylmethyl ester, will be 2910.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring, and their halogenated, sulfonated, nitrated or nitrosated derivatives: Other: Other: Aromatic….. 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 Stephanie Joseph at 646-733-3268.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division