CLA-2-32:RR:NC:SP:236 G82237

Mr. N. Watanabe
Tomen America Inc,
1285 Avenue of the America
New York, NY 10019-0028

RE: The tariff classification of JPD Magenta LBW, Magenta LBW and LBW (C.I. Acid Red 143:1) (CAS# 224628-70-0) from Japan

Dear Mr. Watanabe:

In your letter dated September 12, 2000, you requested a tariff classification ruling.

The applicable subheading for the JPD Magenta LBW, Magenta LBW and LBW will be 3204.12.4500, Harmonized Tariff Schedule of the United States, which provides for Synthetic organic coloring matter, whether or not chemically defined; preparations as specified in note 3 to this chapter based on synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined: Synthetic organic coloring matter and preparations based thereon as specified in note 3 to this chapter: Acid dyes, whether or not premetallized, and preparations based thereon; mordant dyes and preparations based thereon: Other: Product described in additional U.S. note 3 to section VI. The rate of duty will be 9.9 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 Deborah Walsh at 212-637-7062.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division