CLA-2-29:S:N:N1:240 874629

Ms. Malvie Wyre
Nissho Iwai American Corporation
1211 Avenue of the Americas
New York, N.Y. 10036

RE: The tariff classification of PAE Phosphatidic Acid (EGG); PCS Phosphatidyl Choline (SOY) and PCSH Phosphatidyl Choline Hydrogenated (SOY) from Japan

Dear Ms. Wyre:

In your letter dated May 20, 1992, you requested a tariff classification ruling.

The applicable HTS subheading for PCS Phosphatidyl Choline (SOY) will be 2923.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids: lecithins and other phosphoaminolipids. The duty rate will be 2.2 cents per kilo plus 4.5 percent ad valorem.

The applicable HTS subheading for PCSH Phosphatidyl Choline Hydrogenated (SOY) will be 2923.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids: lecithins and other phosphoaminolipids. The duty rate will be 2.2 cents per kilo plus 4.5 percent ad valorem.

With regard to your classification ruling for the product described as PAE Phoshpatidic Acid (EGG), a ruling cannot be issued at this time based on the information submitted. Please resubmit ruling request accompanied by a sample for laboratory analysis.

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