CLA-2-29:RR:NC:2:240 B88101

Mr. Gary Kessler
Kessler Chemical, Inc.
26 Brick Church Road
Pipersville, Pennsylvania 18947

RE: The tariff classification of Geraniol (CAS # 106-24-1), Geranyl acetate (CAS # 105-87-3), Terpinyl acetate (CAS # 80-26-2) and Geranyl nitrile (CAS # 5146-66-7) from India

Dear Mr. Kessler:

In your letter dated July 25 1997, you requested a tariff classification ruling.

The applicable subheading for Geraniol, also known as (E)-3,7-Dimethyl-2,6-octadien-1-ol, will be 2905.22.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for acyclic alcohols and their halogenated, sulfonated, nitrated or nitrosated derivatives: unsaturated monohydric alcohols: acyclic terpene alcohols: geraniol. The rate of duty will be 3 percent ad valorem.

Terpinyl acetate, also known as Alpha, alpha, 4-trimethyl-3-cyclohexene-1-methanol, is a non-aromatic ester of acetic acid used as an odoriferous or flavoring compound. The applicable subheading for Terpinyl acetate will be 2915.39.4550, Harmonized Tariff Schedule of the United States (HTS), which provides for saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulfonated, nitrated or nitrosated derivatives: esters of acetic acid: other: other: odoriferous or flavoring compounds: other: other. The rate of duty will be 4.8 percent ad valorem.

Geranyl acetate, also known as (E)3,7-Dimethyl-2,6-octadien-1-ol, acetate, is a non-aromatic ester of acetic acid also used as an odoriferous or flavoring compound. The applicable subheading for Geranyl acetate will be 2915.39.4550, Harmonized Tariff Schedule of the United States (HTS), which provides for saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulfonated, nitrated or nitrosated derivatives: esters of acetic acid: other: other: odoriferous or flavoring compounds: other: other. The rate of duty will be 4.8 percent ad valorem.

The applicable subheading for Geranyl nitrile, also known as 3,7-Dimethyl-2,6-octadiene-1-nitrile, will be 2926.90.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for nitrile-function compounds: other: other: other. The rate of duty will be free. 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,

Robert B. Swierupski
Director,
National Commodity
Specialist Division