CLA-2-29:RR:NC:2:240 H82317

Mr. Yuichi Fusho
Showa Denko America, Inc.
489 Fifth Avenue, 18th Floor
New York, NY 10017

RE: The tariff classification of Diallyl Isophthalate, CAS 1087-21-4 from Japan

Dear Mr. Fusho:

In your letter dated June 6, 2001 you requested a tariff classification ruling.

Diallyl Isophthalate, CAS 1087-21-4, also known as Di-2-propenyl ester-1,3-benzenecarboxylic acid, is a bulk chemical intermediate.

The applicable subheading for Diallyl Isophthalate will be 2917.39.7000, Harmonized Tariff Schedule of the United States (HTS), which provides for Aromatic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives: Other. The rate of duty will be 10.6 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