NY 807428      	March 7, 1995
CLA-2-29:S:N:N7:239 807428        
Mr. Edmund J. Corboy
Austin Chemical Company, Inc.
1565 Barclay Boulevard
Buffalo Grove, Illinois 60089
RE:  The tariff classification of 2-Naphthol (CAS No. 135-19-3) 	from China.
Dear Mr. Corboy:
	In your letter dated February 21, 1995, you requested a tariff classification ruling for 2-naphtol which you have stated is a pharmaceutical intermediate.         
     The applicable subheading will be 2907.15.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for phenols; phenol alcohols:  napthols and their salts.  This provision is duty free.
	
	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.
                          		Sincerely,
Jean F. Maguire
	                         	Area Director
	                         	New York Seaport