CLA-2-29:RR:NC:2:240 R00258

Mr. Robert A. Basinski
The Cooper Companies Inc.
200 Willowbrook Office Park
Fairport, New York 14450

RE: The tariff classification of 2-Methacryloyloxyethyl-2'-(trimethylammoniumethyl) phosphate, inner salt, CAS # 67881-98-5, imported in bulk form, from Japan

Dear Mr. Basinski:

In your letter dated April 6, 2004 you requested a tariff classification ruling.

The subject product, 2-Methacryloyloxyethyl-2'-(trimethylammoniumethyl) phosphate, inner salt, also known as HEMA-PC, is a quaternary ammonium compound indicated for use in the manufacture of contact lenses.

The applicable subheading for 2-Methacryloyloxyethyl-2'-(trimethylammoniumethyl) phosphate, inner salt, also known as 3,5,8-Trioxa-4-phosphaundec-10-en-1-aminium, 4-hydroxy-N,N,N,10-tetramethyl-9-oxo-, inner salt, 4-oxide, will be 2923.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Quaternary ammonium salts and hydroxides: Other….. The rate of duty will be 6.2 percent ad valorem.

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 at 646-733-3268.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division