CLA-2-29:S:N:N1:240 858956

Mr. Roger Crain
Customs Science Services, Inc.
3506 Frederick Place
Kensington, Maryland 20895-3405

RE: The tariff classification of Taurine, CAS 107-35-7 from Japan

Dear Mr. Crain:

In your letter dated December 11, 1990, you requested a tariff classification ruling on behalf of your client Lexard Corporation. The applicable HTS subheading for Taurine, CAS 107-35-7 will be 2921.19.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for acyclic monoamines and their derivatives; salts thereof: other. The duty rate will be 7.9 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 already been filed, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport