CLA-2-29:S:N:N1:240 859479

Mr. M. Kawatsuji
Nichimen AMerica Inc.
1185 Avenue of the America
New York, N.Y. 10036

RE: The tariff classification of 3-4 Epoxy cyclo hexamethyl 3'4' epoxy cyclo hexane carboxylate, also known 7-Oxabicyclo [4.1.0] heptane-3- carboxylic acid, 7-oxabicylclo [4.1.0] hept- 3-ylmethyl ester, CAS# 2386-87-0 from Japan

Dear Mr. Kawatsuji:

In your letter dated January 8, 1991, you requested a tariff classification ruling. The applicable HTS subheading for 3-4 Epoxy cyclo hexamethyl 3'4' epoxy cyclo hexane carboxylate, also known 7-Oxabicyclo [4.1.0] heptane-3- carboxylic acid, 7-oxabicyclo [4.1.0] hept- 3-ylmethyl ester, CAS# 2386-87-0 will be 2918.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulfonated, nitrated or nitrosated derivatives: other : other. The duty rate will be 4 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 already been filed, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport