CLA-2-38:RR:NC:2:239 L85906

Mr. Milton Hamburger
PhibroChem
65 Challenger Road, Third Floor
Ridgefield Park, NJ 07660

RE: The tariff classification of Dermapinole Oil from Japan.

Dear Mr. Hamburger:

In your letter dated June 24, 2005, you requested a tariff classification ruling for Dermapinole Oil which you state in your inquiry is used in cosmetics for skin protection to prevent and sooth inflammation. The product is a mixture of the following acids: pinolenic, oleic, linoic, palmittic, stearic, linolenic, arachidic, eicosenic and eicosadienic.

The applicable subheading will be 3823.19.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols: other. The rate of duty will be 3.2 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