CLA-2-29:RR:NC:2:239 J84855

Mr. Gary Klestadt
Trans-World Shipping Corporation
75 Maiden Lane, Suite 903
New York, NY 10038

RE: The tariff classification of Dihydrosafrole (CAS 94-58-6) from China.

Dear Mr. Klestadt:

In your letter dated May 16, 2003, on behalf of your client Synergy Products Inc., you requested a tariff classification ruling for Dihydrosafrole (Chemical Name - 1,2-(Methylenedioxy)-4-propylbenzene) which you have stated is used as a direct substitute for hydrogenated sassafras in the manufacture of a pesticide.

The applicable subheading will be 2932.99.6100, Harmonized Tariff Schedule of the United States (HTS), which provides for heterocyclic compounds with oxygen hetero-atom(s) only: other. The rate of duty will be 7.2 percent ad valorem.

Dihydrosafrole is not an essential oil but a derivative of an essential oil. Additionally, product is a separately defined chemical compound and not a mixture of odoriferous substances. It is therefore precluded from subheadings 3301.29.5050 and 3302.90.1050, respectively.

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 Andrew Stone at 646-733-3032.

Sincerely,

Robert B. Swierupski, Director
National Commodity Specialist Division