CLA-2-29:S:N:N7:240 804248

Mr. James J. Kelly
Barthco International, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of Phenylacetonitrile (CAS # 140- 29-4) from Italy and/or France

Dear Mr. Kelly:

In your letter dated November 10, 1994 you requested a tariff classification ruling on behalf of your client Elf Atochem N.A. Inc.

The applicable subheading for Phenylacetonitrile (CAS # 140- 29-4) also known as Benzylcyanide will be 2926.90.4800, Harmonized Tariff Schedule of the United States (HTS), which provides for other aromatic nitrile-function compounds. The rate of duty will be 20 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