CLA-2-29:RR:NC:2:240 L83169

Mr. Seiji Date
Toray Marketing & Sales (America), Inc.
461 Fifth Avenue, 9th Floor
New York, NY 10017

RE: The tariff classification of (+)-Dibenzoyl-D-tartaric acid, CAS # 17026-42-5, and (+)-Dibenzoyl-D-tartaric acid monohydrate, CAS # 80822-15-7, imported in bulk form, from Japan

Dear Mr. Date:

In your letter dated February 17, 2005 you requested a tariff classification ruling.

The subject products (+)-Dibenzoyl-D-tartaric acid and (+)-Dibenzoyl-D-tartaric acid monohydrate, are esters of tartaric acid indicated for use as optical resolution agents.

The applicable subheading for (+)-Dibenzoyl-D-tartaric acid,and Dibenzoyl-D-tartaric acid monohydrate will be 2918.13.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Carboxylic acids with alcohol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives: Salts and esters of tartaric acid: Other….. The rate of duty will be 4.4 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