Ms. Robyn Addabbo
120 Route 17 North
P.O. Box 1579
Paramus, New Jersey 07652-1579
RE: The tariff classification of (S)-(+)-Epichlorohydrin, CAS No. 67843-74-7, and (R)-(-)-Epichlorohydrin, CAS No. 51594-55-9, imported in bulk form, from Japan
Dear Ms. Addabbo:
In your letter dated Novermber 15, 2007 you requested a tariff classification ruling.
The subject products, (S)-(+)-Epichlorohydrin and (R)-(-)-Epichlorohydrin, are epoxides which are cyclic ethers with only three ring atoms. The products are indicated for use as chemical intermediates.
The applicable subheading for S)-(+)-Epichlorohydrin and (R)-(-)-Epichlorohydrin will be 2910.30.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring, and their halogenated, sulfonated, nitrated or nitrosated derivatives: 1-Chloro-2,3-epoxypropane (Epichlorohydrin). The rate of duty will be 3.7 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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.
Robert B. Swierupski