CLA-2-29:OT:RR:E:NC:N2:235

Mr. Eric Cheng
H & C Industries
1311 Crenshaw Boulevard
Torrance, CA 90501

RE: The tariff classification of Isophorone Diamine (CAS-2855-13-2) from Taiwan

Dear Mr. Cheng:

In your letter dated December 14, 2011, you requested a tariff classification ruling. You provided a Material Safety Data Sheet for our review. You did not provide any samples.

The subject product, Isophorone Diamine consists of 100% 3-Aminomethyl-3,5,5-trimethylcyclohexylamine. You stated in your letter that this product is intended for use as a curing agent in epoxy resin systems to provide low color coatings with chemical resistance.

The applicable subheading for the Isophorone Diamine (3-Aminomethyl-3,5,5-trimethylcyclohexylamine), if imported into the United States will be 2921.30.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Cyclanic, cyclenic or cycloterpenic mono- or polyamines, and their derivatives; salts thereof: Other". The rate of duty will be 3.7 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 Paul Hodgkiss at (646) 733-3046.

Sincerely,

Thomas J. Russo
Director
National Commodity Specialist Division