Mr. Ralph C. Meola
Cranbury, New Jersey 08512-7500
RE: The tariff classification of Sipomer DCPA, Sipomer DCPM,
Sipomer IDA and Sipomer IDM from France.
Dear Mr. Meola:
In your letter dated February 24, 1992, you requested a
tariff classification ruling.
Sipomer DCPA is 2-propenoic acid, 3a,4,7,7a-tetrahydro-1H-
indenyl ester. Sipomer DCPM is 2-methyl-2-propenoic acid,
3a,4,7,7a-tetrahydro-4,7-methano-1H-indenyl ester. Sipomer IDA is
isodecyl-2-propenoic acid ester. Lastly Sipomer IDM is isodecyl-
2-methyl-2-propenoic acid ester.
The applicable subheading for Sipomer DCPM and IDM will be
2916.14.0050, Harmonized Tariff Schedule of the United States
(HTS), which provides for esters of methacrylic acid. The rate
of duty will be 3.7 percent ad valorem.
Sipomers DCPA and IDA are classified in subheading
2916.12.5050, HTS, and are dutiable at the rate of 3.7 percent ad
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
Jean F. Maguire
New York Seaport