CLA-2-29:RR:NC:2:240 R03472

Mr. David Pinchok
Bayer
100 Bayer Road
Pittsburgh, PA 15205-9741

RE: The tariff classification of Desmodur T 100 from Germany

Dear Mr. Pinchok:

In your letter dated March 15, 2006, you requested a tariff classification ruling.

Desmodur T 100, a mixture of 2,4-Toluene diisocyanate and 2,6-Toluene diisocyanate, is used in the manufacture of polyurethane foams, elastomers, sealants, adhesives and coatings.

The applicable subheading for Desmodur T 100 will be 2929.10.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Compounds with other nitrogen function: Isocyanates: Mixtures of 2,4- and 2,6-toluenediisocyanates 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 Specialist Stephanie Joseph at 646-733-3268.


Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division