CLA-2-29:RR:NC:2:240 K82602

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

RE: The tariff classification of [1(S)-Benzyl-2(S),3-epoxypropyl]carbamic acid t-butyl ester, CAS # 98737-29-2, imported in bulk form, from Japan

Dear Mr. Chivini:

In your letter dated January 6, 2004 you requested a tariff classification ruling.

The subject product, [1(S)-Benzyl-2(S),3-epoxypropyl]carbamic acid t-butyl ester, is an ester of an aromatic cyclic carbamate indicated for use as a pharmaceutical intermediate.

The applicable subheading for [1(S)-Benzyl-2(S),3-epoxypropyl]carbamic acid t-butyl ester will be 2924.29.7100, Harmonized Tariff Schedule of the United States (HTS), which provides for Cyclic amides (including cyclic carbamates) and their derivatives; salts thereof: Other: Aromatic: Other: Other: Other: Products described in additional U.S. note 3 to section VI….. The rate of duty will be 6.5 percent ad valorem. Pursuant to General Note 13 to the Harmonized Tariff Schedule, this product will be free of duty.

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