CLA-2-29:S:N:N7:239 881307

Ms. Kathleen McGuire
Tomen America Inc.
Eleven Greenway Plaza, Suite 2800
Houston, Texas 77046

RE: The tariff classification of Sipe-40 from Japan.

Dear Ms. McGuire:

In your letter dated December 7, 1992, you requested a tariff classification ruling Sipe-40, which is a mixture of 40 percent 5-sodium-sulpho-bis(hydroxyethyl)isophthalate (CAS# 24019-46-3) and 60 percent ethylene glycol (CAS# 107-21-1). You state that Sipe-40 is a polymer additive to promote cationic dyeability of polyester fiber.

The applicable subheading for Sipe-40 will be 3809.91.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile or like industries, not elsewhere specified or included. The rate of duty will be 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