CLA-2-29:S:N:N7:239 802826

Ms. Penny S. Jurick
John A. Steer, Inc.
Building #9, Suite 215
The Koger Center
Norfolk, VA 23502

RE: The tariff classification of Accelerator TBBS and Accelerator MBTS from Korea.

Dear Ms. Jurick:

In your letter dated September 19, 1994 you requested a tariff classification ruling for Accelerator TBBS (chemical name - N-1,1'-dimethylethyl-2-benzothiazole sulfenamide), CAS 95-31-8, which is an accelerator for the vulcanization of natural and synthetic rubber, and Accelerator MBTS (chemical name - 2,2'-dithiobisbenzothiazole), CAS 120-78-5, which is a primary accelerator in natural and nitrile rubber and SBR.

The applicable subheading for Accelerator TBBS will be 2934.20.0500, Harmonized Tariff Schedule of the United States (HTS), which provides for other heterocyclic compounds: compounds containing a benzothiazole ring-system (whether or not hydrogenated), not further fused. The rate of duty will be 3.7 cents per kilogram plus 16.2 percent ad valorem.

The applicable subheading for Accelerator MBTS will be 2934.20.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for other heterocyclic compounds: compounds containing a benzothiazole ring-system (whether or not hydrogenated), not further fused. The rate of duty will be 15 percent ad valorem. 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 been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,


Jean F. Maguire
Area Director
New York Seaport