CLA-2-29:OT:RR:E:NC:2:239
Mr. Mark Pinchok
Bayer Corporation
100 Bayer Road
Pittsburgh, PA 15205-9741
RE: The tariff classification of "TSME", CAS Nos. 23373-38-8 and 80-48-8, from Germany
Dear Mr. Pinchok:
In your letter dated October 29, 2008, you requested a tariff classification ruling for TSME on behalf of your client Bayer MaterialScience LLC.
TSME, composed of ortho- and para-Toluenesulfonic acid, methyl ester, is a mixture of two isomers of the same organic compound. TSME is a component in the production of aliphatic isocyanates used in urethane applications in the automotive and coatings industries.
In your letter you suggest classification under 2904.10.3200, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sulfonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated: Derivatives containing only sulfo groups, their salts and ethyl esters. This provision is limited to ethyl esters and their salts of sulfonated derivatives of hydrocarbons. TSME is a methyl ester (emphasis on methyl ester) of a sulfonated derivative of a hydrocarbon and, therefore, can not be classified in 2904.10.3200, HTSUS.
The applicable subheading for TSME will be 2904.90.4000, HTSUS, which provides for Sulfonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated: Other: Other: Aromatic: Products described in additional U.S. note 3 to section VI. The rate of duty will be 5.5 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 Richard Dunkel at 646-733-3032.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division