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

Mr. Robin Heath
Nagase America Corporation
546 Fifth Ave., 16th Floor
New York, NY 10036-5000

RE: The tariff classification of Phenol, 4,4'-sulfonylbis[2-(2-propenyl)- (CAS 41481-66-7) from Japan

Dear Mr. Heath:

In your letter dated March 10, 2011, you requested a tariff classification ruling.

The subject product, Phenol, 4,4'-sulfonylbis[2-(2-propenyl)- , is an aromatic organo-sulfur compound used as a developer in the manufacture of thermal paper.

The applicable subheading will be 2930.90.2900, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Organo-sulfur compounds: Other: Aromatic: Other: Other. 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 Richard Dunkel at (646) 733-3032.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division