CLA-2-29:OT:RR:NC:2:240
Mr. Young Shin Cecil
FNS Customs Brokers, Inc.
18301 Broadwick Street
Rancho Dominguez, CA 90220
RE: The tariff classification of Dibutyl phthalate, CAS No. 84-74-2, and Dioctyl adipate, CAS No. 103-23-1 from Korea.
Dear Mr. Cecil:
In your letter dated April 26, 2010, you requested a tariff classification ruling on behalf of your client LG Chem America, Inc.
Dibutyl phthalate, CAS No. 84-74-2, also known as 1,2-Benzenedicarboxylic acid, dibutyl ester, is a an ester of orthophthalic acid used a plasticizer.
Dioctyl adipate, CAS No. 103-23-1, also known as Bis(2-ethylhexyl) adipate, is ester of adipic acid used as a plasticizer.
The applicable subheading for Dibutyl phthalate will be 2917.34.0110, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulfonated, nitrated or nitrosated derivatives: Aromatic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids, and their derivatives: Other esters of orthophthalic acid: Dibutyl orthophthalate. The rate of duty will be 6.5 percent ad valorem.
The applicable subheading for Dioctyl adipate will be 2917.12.2000, HTSUS, which provides for Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulfonated, nitrated or nitrosated derivatives: Acyclic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives: Adipic acid, its salts and esters: Other: Plasticizers. The rate of duty will be 6.5 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