CLA-2-29:RR:NC:2:239 L89731

Mr. Joseph Chivini
Austin Chemical Company
1565 Barclay Blvd.
Buffalo Grove, IL 60089

RE: The tariff classification of N-Acetyl-L-Cysteine (CAS 616-91-1) from Italy.

Dear Mr. Chivini:

In your letter dated December 27, 2005, you requested a tariff classification ruling for N-Acetyl-L-Cysteine (Chemical Name – Acetylcysteine) which you have stated will be used as a pharmaceutical intermediate.

The applicable subheading will be 2930.90.4920, Harmonized Tariff Schedule of the United States (HTSUS), which provides for organo-sulfur compounds: other. Pursuant to General Note 13 to the Tariff Schedule of the United States, this product is free of duty.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Richard Dunkel at 646-733-3032.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division