CLA-2-29:S:N:N1:235 877272

Mr. Wayne Buehrer
Traffic Manager
Tomen America Inc.
444 Market Street, Suite 1000
San Francisco, California 94111

RE: The tariff classification of epichlorohydrin from Japan.

Dear Mr. Buehrer:

In your letter dated August 5, 1992, you requested a tariff classification ruling.

The applicable subheading for the product described above will be 2910.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for epichlorohydrin. The rate of duty will be 3.7 percent ad valorem.

Chemicals classified in HTS subheading 2910.30.0000, when imported to be used in making photografic color couplers or to be used as photografic color couplers, may be temporarily duty free under HTS 9902.29.01, provided all appropiate requirements have been met.

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