CLA-2-29:S:N:N7:240 808106

Mr. Erik Espling
P.A.T. Products, Inc.
44 Central Street
Bangor, Main 04401

RE: The tariff classification of Dipropylene glycol dibenzoate (CAS # 27138-31-4), Diethylene glycol dibenzoate (CAS # 120- 55-8) and a mixture composed of dipropylene glycol benzoate and diethylene glycol benzoate from Mexico

Dear Mr. Espling:

In your letter dated March 7, 1995, you requested a tariff classification ruling.

The applicable subheading for Dipropylene glycol dibenzoate (CAS # 27138-31-4) also known as oxybispropanol dibenzoate will be 2916.31.5000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for aromatic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives: benzoic acid, its salts and esters: other: other: other. The general rate of duty will be 3.3 cents per kilogram plus 16.8 percent ad valorem.

The applicable subheading for Diethylene glycol dibenzoate (CAS # 120-55-8) will be 2916.31.3000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for aromatic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives: benzoic acid, its salts and esters: other: other: other. The general rate of duty will be 3.3 cents per kilogram plus 16.8 percent ad valorem.

The applicable subheading for the mixture composed of dipropylene benzoate and diethylene glycol benzoate will be 3812.20.1000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for compound plasticizers for rubber or plastics: containing any aromatic or modified aromatic plasticizer. The general rate of duty will 0.2 cents per kilogram plus 16.6 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