CLA-2-28:RR:NC:2:236 M80938

Ms. Iliana Fuller
2535 Dupont Drive
P.O. Box 19534
Irvine, CA 92623-9534

RE: The tariff classification of boric acid (CAS 10043-35-3) borax decahydrate (CAS 1303-96-4) and cromolyn sodium (CAS 15826-37-6) from France

Dear Ms. Fuller:

In your letter dated February 28, 2006, you requested a tariff classification ruling.

The applicable subheading for the boric acid will be 2810.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Oxides of boron; boric acids. The rate of duty will be 1.5 percent ad valorem.

The applicable subheading for the borax decahydrate also know as disodium tetraborate will be 2840.19.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Borates: peroxoborates (perborates) Disodium tetraborate (refined borax): Other. The rate of duty will be 0.1 percent ad valorem.

The applicable subheading for cromolyn sodium also known as cromoglicic acid (INN), sodium salt will be 2932.99.6100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for heterocyclic compounds with oxygen hetero-atom(s) only: other: aromatic other: products described in additional U.S. note 3 to section VI. Pursuant to General Note 13 to the Harmonized Tariff Schedule, this product will be free of duty.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Debra Wholey at 646-733-3034.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division