CLA-2-38:OT:RR:NC:2:235

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

RE: The tariff classification of Diprosin A-100 from Japan

Dear Mr. Moloney:

In your letter dated November 12, 2013, you requested a tariff classification ruling.

The instant product is called Diprosin A-100. In product literature that was supplied with your request, it is indicated to be 100 percent Rosin (CAS # 8050-09-7).

The applicable subheading for the Diprosin A-100 will be 3806.10.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums: Gum Rosin. The rate of duty will be 5 percent ad valorem.

This merchandise may be subject to the Federal Food, Drug, and Cosmetic Act and/or The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which are administered by the U.S. Food and Drug Administration (FDA). Information on the Federal Food, Drug, and Cosmetic Act, as well as The Bioterrorism Act, can be obtained by calling the FDA at 1-888-463-6332, or by visiting their website at www.fda.gov.

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,

Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division