CLA-2-29:S:N:N7:240 809043

Mr. Edmund J. Corboy
Austin Chemical Company, Inc.
1565 Barclay Boulevard
Buffalo Grove, Illinois 60089-4537

RE: The tariff classification of Egg Phosphatidyl Choline (CAS # 97281-44-2) from Japan

Dear Mr. Corboy:

In your letter dated March 31, 1995, you requested a tariff classification ruling.

The applicable subheading for Egg Phosphatidyl Choline (CAS # 97281-44-2) pharmaceutical grade for intravenous use will be 2923.20.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for lecithins and other phosphoaminolipids: purified egg phosopholipids pharmaceutical grade meeting requirements of the U.S. Food and Drug Administrations, for use in intravenous fat emulsion. The rate of duty will be free.

The applicable subheading for Egg Phosphatidyl Choline (CAS # 97281-44-2) for chemical use will be 2923.20.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for lecithins and other phosphoaminolipids: other. The rate of duty will be 5 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