CLA-2-29:RR:NC:2:240 E87870

Ms. Camille Sanzo
Fritz Companies, Inc.
150-20 132nd Street
Jamaica, NY 11434

RE: The tariff classification of Q-1011 (CAS # 6683-19-8), Q-1077 (CAS # 2082-79-3), Q-169 (CAS # 31570-04-4) and Q-1036 (CAS # 41484-35-9) from Taiwan and China

Dear Ms. Sanzo:

In your letter dated September 30, 1999, you requested, on behalf of your client C & J Industrial (USA) Corporation, a tariff classification ruling.

Q-1011, also known as Benzenepropanoic acid, 3,5-bis(1,1-dimethylethyl)-4-hydroxy-, 2,2-bis[[3-[3,5-bis(1,1-dimethylethyl)-4-hydroxyphenyl]-1-oxopropoxy]methyl]-1,3-propanediyl ester, is an ester of a carboxylic acid with phenol function. Q-1077, also known as Benzenepropanoic acid, 3,5-bis(1,1-dimethylethyl)-4-hydroxy-, octadecyl ester, is an ester of a carboxylic acid with phenol function. Q-169, also known as Phenol, 2,4-bis(1,1-dimethylethyl)-, phosphite (3:1), is an aromatic ester of an inorganic acid. Q-1036, also known as Benzenepropanoic acid, 3,5-bis(1,1-dimethylethyl)-4-hydroxy-, thiodi-2,1-ethanediyl ester, is an aromatic organo-sulfur compound. Based on your literature, the above compounds are antioxidants used as additives in plastics to prevent thermally induced oxidation of plastics.

The applicable subheading for Q-1011 and Q-1077 will be 2918.29.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for Carboxylic acids with phenol function but without other oxygen function, their anhydrides, halides, peroxides peroxyacids and their derivatives: Other: Other: Other..... The rate of duty will be 1.8 cents per kilogram plus 12.2 percent ad valorem.

The applicable subheading for Q-169 will be 2920.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Esters of other inorganic acids (excluding esters of hydrogen halides) and their salts; their halogenated, sulfonated, nitrated or nitrosated derivatives: Other: Aromatic: Other….. The rate of duty will be 6.5 percent ad valorem.

The applicable subheading for Q-1036 will be 2930.90.2900, Harmonized Tariff Schedule of the United States (HTS), which provides for Organo-sulfur compounds: Other: Aromatic: Other: Other….. The rate of duty will be 6.5 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 Stephanie Joseph at 212-637-7066.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division