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

Ms. Aoife Moloney
Camida Ltd.
Tower House New Quay
Clonmel
Tipperary, Ireland

RE: The tariff classification of Methyltetrahydrophthalic anhydride (MTHPA), CAS No. 11070-44-3 from China

Dear Ms. Moloney:

In your letter dated September 15, 2011, you requested a tariff classification ruling.

The subject product, Methyltetrahydrophthalic anhydride (MTHPA), also known as 1,3-Isobenzofurandione, tetrahydromethyl-, is a cyclic polycarboxylic acid. The product is mainly used as a curing agent for epoxy resins.

The applicable subheading for Methyltetrahydrophthalic anhydride (MTHPA) will be 2917.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Polycarboxylic acids, their anhydrides, halides peroxides and peroxyacids; their halogenated, sulfonated, nitrated or nitrosated derivatives: Cyclanic, cyclenic or cycloterpenic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives. The rate of duty will be 4.2 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 (646) 733-3268.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division