NY 864692
                             JUL 17 1991                         
CLA-2-29:S:N:N1:239 864692 
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 June 20, 1991, you requested a tariff
classification ruling for the following dyes:         
Product                      Color Index Name      CAS#
Direct Supra Blue BRL        Direct Blue 201       60800-55-7
Direct Brown 3G              Direct Brown 1        3811-71-0
Direct Light Scarlet F2G     Direct Red 224        12222-48-9
Direct Light Rose FR         Direct Red 227        12222-51-4
Direct Supra Red BWS         Direct Red 243        52953-36-3
     The applicable subheading for Direct Supra Blue BRL, Direct
Light Scarlet F2G, Direct Light Rose FR and Direct Supra Red BWS
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 Direct Brown 3G 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