CLA-2-29:OT:RR:NC:N2:239

Ms. Esta Knipper
A.J. Arango Inc.
1516 E. 8th Avenue
Tampa, FL 33605

RE: The tariff classification of Benzyl Nicotinate (CAS 94-44-0) from India

Dear Ms. Knipper:

In your letter dated October 10, 2012, on behalf of your client O.L. Products Inc., you requested a tariff classification ruling.

The subject product, Benzyl Nicotinate, is an aromatic heterocyclic compound. As stated in your letter, the product will be imported in liquid form and used as a blend in low concentrations for indoor tanning formulations. The applicable subheading will be 2933.39.9100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Heterocyclic compounds with nitrogen hetero-atoms(s) only: Compounds containing an unfused pyridine ring (whether or not hydrogenated) in the structure: Other: Other: Other: Other. The rate of duty will be 6.5 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 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 Richard Dunkel (646) 733-3032.

Sincerely,

Thomas J. Russo
Director
National Commodity Specialist Division