CLA-2-29:RR:NC:2:239 I86302

Ms. Laura Mannisto
Interchem Corporation
120 Route 17 North
P.O. Box 07653-1579

RE: The tariff classification of (S)-1,2,3,4-Tetrahydroisoquinoline-3-Carboxylic Acid, T-Butyl Ester from Korea.

Dear Ms. Mannisto:

In your letter dated September 10, 2002, you requested a tariff classification ruling for (S)-1,2,3,4-Tetrahydroisoquinoline-3-Carboxylic Acid, T-Butyl Ester which you have stated will be used as a chemical intermediate.

The applicable subheading will be 2933.49.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for heterocyclic compounds with nitrogen hetero-atom(s) only: compounds containing a quinoline or isoquinoline ring-system (whether or not hydrogenated); not further fused: other. The rate of duty will be 7.9 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 Andrew Stone at 646-733-3032.


Sincerely,

Robert B. Swierupski, Director
National Commodity Specialist Division