CLA-2-29:S:N:N1:240 874627

Ms. Malvie Wyre
Nissho Iwai American Corporation
1211 Avenue of the Americas
New York, N.Y. 10036

RE: The tariff classification of DPPC Dipalmitoyl Phosphatidyl Choline (CAS # 63-89-8); DPPG Dipalmitoyl Phosphatidyl Glycerol (CAS # 67232-81-9); and DSPC Distearoyl Phosphatidyl Choline (CAS # 816- 94-4) from Japan

Dear Ms Wyre:

In your letter dated May 20, 1992 you requested a tariff classification ruling.

The applicable HTS subheading for DPPC Dipalmitoyl Phosphatidyl Choline (CAS # 63-89-8) also known as 3,5,9-thioxa- 4-phosphapentacosan-1-aminium, 4-hydroxy-N,N,N-trimethyl-10-oxo- 7-((1 oxohexadecyl)oxy), hydroxide, inner salt will be 2923.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids: lecithins and other phosphoaminolipids. The duty rate will be 2.2 cents per kilo plus 4.5 percent ad valorem.

The applicable HTS subheading for DPPG Dipalmitoyl Phosphatidyl Glycerol (CAS # 67232-81-9) also known as 1((((2,3- dihydroxypropoxy)hydroxy phosphinyl)oxy)methyl)-1,2-ethanediyl ester, monosodium salt will be 2919.00.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for phosphoric esters and their salts, including lactophosphates; their halogenated, sulfonated, nitrated or nitrosated derivatives: other. The duty rate will be 3.7 percent ad valorem.

The applicable HTS subheading for DSPC Distearoyl Phosphatidyl Choline (CAS # 816-94-4) also known as 4-hydroxy- N,N,N-trimethyl-10-oxo-7-((1-oxooctadecyl)oxy)-3,5,9-thioxa-4- phosphaheptacosan-1-aminium hydroxide, inner salt will be 2923.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids: lecithins and other phosphoaminolipids. The duty rate will be 2.2 cents per kilo plus 4.5 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 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