CLA-2-29:RR:NC:2:240 L88999

Mr. Joseph J. Chivini
Austin Chemical Company, Inc.
1565 Barclay Boulevard
Buffalo Grove, Illinois 60089

RE: The tariff classification of 1,2-Isobutylene oxide, CAS 558-30-5 from India

Dear Mr. Chivini:

In your letter dated November 17, 2005, you requested a tariff classification ruling.

1,2-Isobutylene oxide, CAS 558-30-5, also known as Oxirane, 2,2-dimethyl-, is a bulk pharmaceutical intermediate

The applicable subheading for 1,2-Isobutylene oxide will be 2910.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring, and their halogenated, sulfonated, nitrated or nitrosated derivatives: Other: Other: Other. The rate of duty will be 4.8 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at http://www.usitc.gov/tata/hts/.

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 Stephanie Joseph at 646-733-3268.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division