CLA-2-29:S:N:N1:235 861666

Mr. Robert B. Hallock II
Hardwick International
23 E. Charlton Street
P.O. Box 1667
Savannah, Georgia 31402

RE: The tariff classification of Dipentaerythritol (CAS# 126-58- 9) from India

Dear Mr. Hallock:

In your letter dated March 20, 1991 you requested a tariff classification ruling on behalf of HiCorp.

The applicable subheading for the Dipentaerythritol (CAS# 126-58-9) will be 2909.49.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ether-alcohols and their halogenated, sulfonated, nitrated or nitrosated derivatives not elsewhere specified. The rate of duty will be 12.3 percent ad valorem.

Articles classifiable under subheading 2909.49.5000, HTS, which are products of other ether-alcohols not elsewhere specified are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director
New York Seaport