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

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

RE: The tariff classification of Dibenzoyl-d-tartaric acid anhydrous, CAS 17026-42-5 from China

Dear Mr. Chivini:

In your letter dated May 23, 2007, you requested a tariff classification ruling.

Dibenzoyl-d-tartaric acid anhydrous, CAS 17026-42-5, also known as Butanedioic acid, 2,3-bis(benzoyloxy)-, (2S,3S)-, is an ester of tartaric acid imported for use as a pharmaceutical intermediate.

The applicable subheading for Dibenzoyl-d-tartaric acid anhydrous will be 2918.13.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Carboxylic acids with alcohol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives: Salts and esters of tartaric acid: Other. The rate of duty will be 4.4 percent ad valorem.

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 Stephanie Joseph at 646-733-3268.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division