CLA-2-29:OT:RR:E:NC:2:239

Mr. Christopher Colford
Mitsui & Co. (U.S.A.), Inc.
200 Park Avenue
New York, NY 10166

RE: The tariff classification of Ethyl 3,3-bis(trifluoromethyl)acrylate, CAS No. 1513-60-6, 5-Amino-3-(4-methoxyphenyl)pyrazole, CAS No. 19541-95-8, and N-Acetylhomopiperazine, CAS No. 61903-11-5 from India, China and Japan

Dear Mr. Colford:

In your letter dated October 8, 2008, you requested a tariff classification ruling for three chemical compounds, imported in bulk packaging, for use as pharmaceutical intermediates.

Ethyl 3,3-bis(trifluoromethyl)acrylate is a halogenated derivative of an unsaturated acyclic monocarboxylic acid. 5-Amino-3-(4-methoxyphenyl)pyrazole is an aromatic heterocyclic compound containing an unfused pyrazole ring in the structure. N-Acetylhomopiperazine is a heterocyclic compound containing a piperazine ring in the structure. The applicable subheading for Ethyl 3,3-bis(trifluoromethyl)acrylate will be 2916.19.5050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Unsaturated acyclic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives: Other: Other: Other: Other. The general rate of duty will be 3.7 percent ad valorem.

The applicable subheading for 5-Amino-3-(4-methoxyphenyl)pyrazole will be 2933.19.3700, (HTSUS), which provides for Heterocyclic compounds with nitrogen hetero-atom(s) only: Compounds containing an unfused pyrazole ring (whether or not hydrogenated) in the structure: Other: Aromatic or modified aromatic: Other: Other: Products described in additional U.S. note 3 to section VI. The general rate of duty will be 6.5 percent ad valorem.  

The applicable subheading for N-Acetylhomopiperazine will be 2933.59.9500, (HTSUS), which provides for Heterocyclic compounds with nitrogen hetero-atom(s) only: Compounds containing a pyrimidine ring (whether or not hydrogenated) or piperazine ring in the structure: Other: Other: Other: Other. The general 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/.

Articles classifiable under subheadings 2916.19.5050 and 2933.59.9500, HTSUS, which are products of India may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".

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