CLA-2-29:RR:NC:2:239 R01859

Mr. Al Lee
Marubeni Specialty Chemicals, Inc.
10 Bank St., Suite 740
White Plains, NY 10606

RE: The tariff classification of 6'-(Diethylamino)-2'-(2-Fluoroanilino)Spiro[Phthalide-3.9'-Xanthene] (CAS 87454-84-0) from Japan.

Dear Mr. Lee:

In your letter dated April 27, 2005, you requested a tariff classification ruling for 6'-(Diethylamino)-2'-(2-Fluoroanilino)Spiro[Phthalide-3.9'-Xanthene] which you have stated will be used as a color former for thermal paper.

The applicable subheading will be 2932.29.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for heterocyclic compounds with oxygen hetero-atom(s) only: other lactones: aromatic: other. The rate of duty will be 6.5 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 646-733-3032.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division