CLA-2-29:RR:NC:2:239 M85317

Mr. John M. Peterson
Neville Peterson LLP
17 State St., 19th Floor
New York, NY 10004

RE: The tariff classification of Methyl Heptenone (CAS 110-93-0) from Japan.

Dear Mr. Peterson:

In your letter dated July 24, 2006, on behalf of your client Kuraray America Inc., you requested a tariff classification ruling for methyl heptenone which you have stated will be used as a raw material for aroma chemicals.

The applicable subheading will be 2914.19.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for ketones and quinones, whether or not with other oxygen function, and their halogenated, sulfonated, nitrated, or nitrosated derivatives: acyclic ketones without other oxygen function: other. The rate of duty will be 4 percent ad valorem.

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