CLA-2-29:S:N:N7:240 899413

Ms. Jie Jaclyn Yu
Marco Polo Enterprises, Inc.
918 Andrea Court
Pittsburgh, PA 15237

RE: The tariff classification of Taurine (CAS # 107-35-7) from China

Dear Ms. Yu:

In your letter dated June 17, 1994, you requested a tariff classification ruling. 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: 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