CLA-2-29:RR:NC:2:240 C82640

Mr. Robert E. Burke
Barnes, Richardson & Colburn
200 East Randolph Drive
Chicago, Illinois 60601

RE: The tariff classification of 5-t-Butyl-isophthalic acid (CAS # 2359-09-3) from England

Dear Mr. Burke:

In your letter dated December 10, 1997, on behalf of your client Amoco Oil Company, you requested a tariff classification ruling.

The applicable subheading for 5-t-Butyl-isophthalic acid, used as an intermediate for paint coating and polyester fibers, will be 2917.39.7000, Harmonized Tariff Schedule of the United States (HTS), which provides for aromatic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives: other: other: other: products described in additional U.S. note 3 to section VI. The rate of duty will be 14.6 percent ad valorom.

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 212-466-5768.


Robert B. Swierupski
National Commodity
Specialist Division