CLA-2-29:RR:NC:2:240 D80873

Mr. Joseph J. Chivini

Austin Chemical Company, Inc.

1565 Barclay Boulevard

Buffalo Grove, Illinois 60089-4537

RE: The tariff classification of Benzyl Benzoate (CAS # 120-51-

4) from Japan

Dear Mr. Chivini:

In your letter dated July 30, 1998, you requested a tariff classification ruling.

The applicable subheading for Benzyl Benzoate, also known as Benzoic acid, phenylmethyl ester, will be 2916.31.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for Aromatic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives: Benzoic acid, its salts and esters: Other: 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