CLA-2-29:RR:NC:2:239 D88102

Mr. Charles M. Schuler
M.G. Maher & Company, Inc.
881 Dallas St., Suite #600
Houston, TX 77002

RE: The tariff classification of Caprolactone Monomer (CAS 502-44-3) from England.

Dear Mr. Schuler:

In your letter dated January 27, 1999, on behalf of your client Solvay Interox, Inc., you requested a tariff classification ruling for Caprolactone Monomer which you have stated is used as an intermediate in adhesives, urethane coatings, and solvents.

The applicable subheading will be 2932.29.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for heterocyclic compounds with oxygen hetero-atom(s) only: lactones: other. The rate of duty will be 3.7 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Thomas Brady at 212-637-7067.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division