CLA-2-37:RR:NC:SP:236 E80708

Mr. Hiro Ogura
Showa America, Inc.
40 Clinton St, #8A
Brooklyn, NY 11201

RE: The tariff classification of p-Phenylaminobenzenediazonium sulfate, Condensation of the p-Phenylaminobenzenediazonium sulfate or 4-Diazonium diphenylamine sulfate and formaldehydeand or PVA, isolated as the sulfate, 3-Hydroxynaphthalene-2-carbonyl-(3-morpholinopropy)amine from China, Japan, South Korea, France and India.

Dear Mr. Ogura:

In your letter dated April 13, 1999, you requested a tariff classification ruling.

The applicable subheading for p-Phenylaminobenzenediazonium sulfate will be 2927.00.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Diazo-, azo- or azoxy-compounds: Other: Other. The rate of duty will be 13.2 percent ad valorem.

The applicable subheading for Condensation of the p-Phenylaminobenzenediazonium sulfate or 4-Diazonium diphenylamine sulfate and formaldehyde and or PVA, isolated as the sulfate will be 3911.90.4500, HTS, which provides for Petroleum resins, coumarone-indens resins, polyterpens, polysulfides, polysulfones and other products specified in note 3 to this chapter, not elsewhere specified or included, in primary forms: Other: Other: Thermosetting: Other. The rate of duty will be 5.8 percent ad valorem.

The applicable subheading for 3-Hydroxynaphthalene-2-carbonyl-(3-morpholinopropy) amine will be 2934.90.2000, HTS, which provides for Nucleic acids and their salts; other heterocylcic compounds: Other: Aromatic or modified aromatic: Other: Photographic chemicals. The rate of duty will be 6.5 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 V. Gualario at 212-637-7062.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division