CLA-2-29:RR:NC:FC:240 A81356

Mr. Christopher E. Pey
Barnes, Richardson & Colburn
475 Park Avenue South
New York, N.Y. 10016

RE: The tariff classification of Refined Glycerol, 99.5% pure, (CAS # 56-81-5) from Malaysia

Dear Mr. Pey:

In your letter dated March 7, 1996 you requested a tariff classification ruling on behalf of your client Mitsui & Co. (U.S.A.), Inc.

The applicable subheading for Glycerol will be 2905.45.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for acyclic alcohols and their halogenated, sulfonated, nitrated or nitrosated derivatives: other polyhydric alcohols: glycerol. The rate of duty will be 0.5 cents per kilogram.

Articles classifiable under subheading 2905.45.0000, HTS, which are products of Malaysia are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations, if the GSP is renewed. 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 212-466-5768.

Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division