NY 861524
                             Apr 10 1991                         
CLA-2-29:S:N:N1:239 861524 
Mr. Dean Shah
Spectra Dyestuffs Inc.
9837 Belmont Street
Bellflower, CA 90706
RE:  The tariff classification of five dyes from India.
Dear Mr. Shah:
     In your letter dated March 12, 1991, you requested a tariff
classification ruling the following Dyes:         
Product                 Color Index Number      CAS#
Direct Fast Red 5B      Direct Red 82           unknown
Fast Violet 2 RL        Direct Violet 7         6227-10-7
Direct Violet           Direct Violet 9         6227-14-1
Direct Fast Helio B     Direct Violet 51        5489-77-0
Paper Yellow T          Direct Yellow 11        1325-37-7        
   
     The applicable subheading for Direct Fast Red 5B will be
3204.14.3000, Harmonized Tariff Schedule of the United States
(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 Violet 2 RL, Direct
Violet, Direct Fast Helio B and Paper Yellow T will be
3204.14.5000, HTS, which provides for other direct dyes.  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