NY 859805
FEB 11 1991

CLA-2-29:S:N:N1:239 859805

Mr. Edmund J. Corboy
Austin Chemical Company, Inc.
9655 West Bryn Mawr Avenue
Rosemont, IL 60018-5299

RE: The tariff classification of isonipecotic acid ethyl ester from Japan.

Dear Mr. Corboy:

In your letter dated January 11, 1991, you requested a tariff classification ruling.

The applicable subheading for isonipecotic acid ethyl ester (CAS# 1126-09-6) will be 2933.39.4700, Harmonized Tariff Schedule of the United States (HTS), which provides for other heterocyclic compounds containing an unfused pyridine ring in the structure. The rate of duty will be 13.5 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