CLA-2-29:RR:NC:2:240 F80835

Ms. Joan von Doehren
Interchem Corporation
Route 17 North
P.O. Box 1579
Paramus, New Jersey 07653-1579

RE: The tariff classification of R-(+)-Benzyl glycidyl ether (CAS # 14618-80-5) from Japan

Dear Ms. von Doehren:

In your letter dated December 10, 1999, you requested a tariff classification ruling. R-(+)-Benzyl glycidyl ether, also known as 1-(Benzyloxy)-2,3-epoxy-propane, is an aromatic epoxyether.

The applicable subheading for S-Benzyl glycidyl ether will be 2910.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring, and their halogenated, sulfonated, nitrated or nitrosated derivatives: Other: Other: Aromatic..... The rate of duty will be 5.5 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 Stephanie Joseph at 212-637-7066.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division