CLA-2-29:S:N:N7:239 813257

Mr. James M. Stanton
Schenectady International Inc.
P.O. Box 1046
Schenectady, NY 12301

RE: The tariff classification of C.P. Phenol (CAS 108-95-2) from Germany, Mexico and Brazil, and Theic (CAS 839-90-7) from Japan.

Dear Mr. Stanton:

In your letter dated August 1, 1995 you requested a tariff classification ruling for C.P. Phenol and Theic.

The applicable subheading for C.P. Phenol will be 2907.11.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for phenols; phenol-alcohols: monophenols. The rate of duty from Germany will be 6.9 percent ad valorem. This provision is duty free if imported from Mexico. Articles classifiable under subheading 2907.11.0000 HTS, which are products of Brazil, are entitled to duty free treatment under the Generalized System of Preferences (GSP), if renewed, upon compliance with all applicable regulations.

The applicable subheading for Theic will be 2933.69.6050, Harmonized Tariff Schedule of the United States (HTS), which provides for heterocyclic compounds with nitrogen hetero-atom(s) only; nucleic acids and their salts: compounds containing an unfused triazine ring (whether or not hydrogenated) in the structure: other. The rate of duty will be 3.5 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