CLA-2-29:RR:NC:2:240 A88739

Ms. Anita Kuo

Allchem Industries Inc.

4001 Newberry Road

Gainesville, Florida 32607

RE: The tariff classification of Tributyl Phosphate (CAS # 126-73-8) from China

Dear Ms. Kuo:

In your letter dated October 17, 1996, you requested a tariff classification ruling.

The applicable subheading for Tributyl Phosphate will be 2919.00.5010, Harmonized Tariff Schedule of the United States (HTS), which provides for phosphoric esters and their salts, including lactophosphates; their halogenated, sulfonated, nitrated or nitrosated derivatives: other: plasticizers. The rate of duty will be 3.7 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 212-466-5768.

Sincerely,

Roger J. Silvestri

Director,

National Commodity

Specialist Division