CLA-2-29:RR:NC:2:240 I82924

Mr. Joseph J. Chivini
Austin Chemical Company, Inc.
1565 Barclay Boulevard
Buffalo Grove, Illinois 60089

RE: The tariff classification of L-(+)-Mandelic acid, CAS # 17199-29-0 from Japan

Dear Mr. Chivini:

In your letter dated May 28, 2002 you requested a tariff classification ruling.

The subject product, L-(+)-Mandelic acid, also known as Benzeneacetic acid, a-hydroxy-, (aS)-, is indicated for use as a pharmaceutical intermediate.

The applicable subheading for L-(+)-Mandelic acid will be 2918.19.1200, Harmonized Tariff Schedule of the United States (HTS), which provides for Carboxylic acids with alcohol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives: Other: Aromatic: Phenylglycolic acid (Mandelic acid), its salts and esters: Mandelic acid….. The rate of duty will be free.

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 646-733-3268.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division