CLA-2-29:RR:NC:2:240 H87080

Mr. Don Brooks
Phancorp Inc.
7751 Alfred Street
Port Franks, Ontario, Canada NOM 2L0

RE: The tariff classification of Aversion NF 19 (USP grade) and Aversion (Commercial grade), CAS # 3734-33-6 from Canada and/or India

Dear Mr. Brooks:

In your letter dated January 5, 2002, you requested a tariff classification ruling.

A sample of Aversion NF 19 (USP grade) was submitted with your inquiry and is being returned. Aversion, also known as Denatonium benzoate, is an aromatic, cyclic amide indicated for use as a denaturant and bittering agent.

The applicable subheading for Aversion NF 19 (USP grade) and Aversion (Commercial grade) will be 2924.29.7100, Harmonized Tariff Schedule of the United States (HTS), which provides for Carboxyamide function compounds; amide-function compounds of carbonic acid cyclic amides (including cyclic carbamates) and their derivatives; salts thereof: Other: Aromatic: Other: Other: Other: Products described in additional U.S. note 3 to section VI…. Pursuant to General Note 13 to the Harmonized Tariff Schedule, this product will be free of duty. 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 646-733-3268.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division