CLA-2-29:RR:NC:2:240 C89142

Ms. Daniele Contestable

Allchem Industries

6010 NW First Place

Gainesville, FL 32607

RE:: The tariff classification of O-Toluidine (CAS # 95-53-4) and P-Toluidine (CAS #

106-49-0) from Japan

Dear Ms. Contestable:

In your letter dated June 10, 1998, you requested a tariff classification ruling.

The applicable subheading for O-Toluidine, also known as 2-

Methylbenzenamine, will be 2921.43.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for Aromatic monoamines and their derivatives; salts thereof: Toluidines and their derivatives; salts thereof: Other: Other..... Other...... The rate of duty will be 1.4 cents per kilogram plus 13.9 ad valorem.

The applicable subheading for P-Toluidine, also known as 4-

Methylbenzenamine, will be 2921.43.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Aromatic monoamines and their derivatives; salts thereof: Toluidines and their derivatives; salts thereof: Other: Products described in additional U.S. note 3 to section VI. The rate of duty will be 10.7 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,

Robert B. Swierupski

Director,

National Commodity

Specialist Division