CLA-2-29:RR:NC:2:240 K86447

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

RE: The tariff classification of Diethyl isobutylmalonate, CAS # 10203-58-4, imported in bulk form, from Taiwan

Dear Mr. Chivini:

In your letter dated May 26, 2004 you requested a tariff classification ruling.

The subject product, Diethyl isobutylmalonate, is an acyclic nonaromatic ester of a polycarboxylic acid indicated for use as a pharmaceutical intermediate.

The applicable subheading for Diethyl isobutylmalonate, also known as Propanedioic acid, (2-methylpropyl)-, diethyl ester, will be 2917.19.7050, Harmonized Tariff Schedule of the United States (HTS), which provides for Acyclic polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids and their derivatives: Other: Other: Other….. Other….. The rate of duty will be 4 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