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

Mr. Mark D. Pinchok
Bayer Corporate and Business Services
100 Bayer Road
Pittsburgh, PA 15205

RE: The tariff classification of Mondur® M (Flaked), CAS No. 101-68-8, imported in bulk form, from Germany

Dear Mr. Pinchok:

In your letter dated April 1, 2008 you requested a tariff classification ruling on behalf of your client Bayer MaterialScience LLC. A sample was submitted for analysis and will not be returned.

The sample Mondur® M (Flaked), chemically known as 4,4’-Diphenylmethane diisocyanate, is a high purity grade nitrogen function compound in a solid flaked form. Mondur®, M also known as Methylenedi-p-phenylene isocyanate (MDI), is used in the manufacture of solid polyurethane elastomers, adhesives and coatings.

The applicable subheading for Mondur® M will be 2929.10.8010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Compounds with other nitrogen function: Isocyanates: Other: Other: Methylenedi-p-phenylene isocyanate (MDI). The rate of duty will be 6.5 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 Stephanie Joseph at 646-733-3268.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division