CLA-2-29:RR:NC:2:239 E89764

Mr. Manan R. Patel
Prism International Inc.
3033 Meredith Place
Bensalem, PA 19020

RE: The tariff classification of Kojic Dipalmetate (CAS 79725-98-7) from China.

Dear Mr. Manan:

In your letter dated November 17, 1999, you requested a tariff classification ruling for Kojic Dipalmetate (Chemical Name - 4-Oxo-6-((1-Oxohexadecyl)Oxy)Methyl)-4H-Pyran-3-YL Ester of Hexadecanoic Acid) which is used as a skin-whitening agent.

The applicable subheading will be 2932.99.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for heterocyclic compounds with nitrogen hetero-atom(s) only. The rate of duty will be 3.7 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Andrew Stone at (212) 637-7063.


Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division