NY 861499
                                  Apr 10 1991                    
                                        
CLA-2-29:S:N:N1:239 861499 
Mr. Dean Shah
Spectra Dyestuffs Inc.
9837 Belmont Street
Bellflower, CA 90706
RE:  The tariff classification of four dyes from India.
Dear Mr. Shah:
     In your letter dated March 13, 1991, you requested a tariff
classification ruling the following Dyes:         
Product            Color Index Number      CAS#
Direct Yellow      Direct Yellow 8         51363-80-5
Chrysophenine      Direct Yellow 12        2870-32-8
Fast Yellow RR     Direct Yellow 28        8005-72-9
Sun Yellow RCH     Direct Yellow 99        unknown               
                                           
     The applicable subheading for Direct Yellow and
Chrysophenine will be 3204.14.5000, Harmonized Tariff Schedule of
the United States (HTS), which provides for other direct dyes. 
The rate of duty will be 20 percent ad valorem.   
     The applicable subheading for Sun Yellow RCH will be
3204.14.3000, HTS, which provides for other direct dyes: products
described in additional U.S. note 3 to section VI.  The rate of
duty will be 15 percent ad valorem.
     The applicable subheading for Fast Yellow RR will be
3204.14.2500, HTS.  The rate of duty will be 20 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