CLA-2-29:S:N:N7:240 809452

Mr. Bernhard E. Holzapfel
George Uhe Co., Inc.
12 Route 17 North
P.O. Box 970
Paramus, New Jersey 07653-0970

RE: The tariff classification of R-Benzyl-(-)-glycidyl ether (CAS # 14618-80-5) from Japan

Dear Mr. Holzapfel:

In your letter dated April 5, 1995, you requested a tariff classification ruling.

The applicable subheading for R-Benzyl-(-)-glycidyl ether (CAS # 14618-80-5) also known as 1-benzyloxy-2,3-epoxypropane will be 2910.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for epoxides, epoxyalcohol, epoxyphenols and epoxyethers, with a three-membered ring, and their halogenated, sulfonated, nitrated or nitrosated derivatives: other: other: aromatic. The rate of duty will be 6.6 percent ad valorem.

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