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

Mr. Siobhan Clarke
Camida Ltd.
Tower House
New Quay
Clonmel
Co Tipperary
Ireland

RE: The tariff classification of (R)-Mandelic acid, CAS No. 611-71-2 from India

Dear Mr. Clarke:

In your letter dated May 4, 2010, you requested a tariff classification ruling.

The subject product, (R)-Mandelic acid, also known as Phenylglycolic acid, is an aromatic carboxylic acid with an alcohol function indicated for use in pharmaceutical applications.

The applicable subheading for (R)-Mandelic acid will be 2918.19.1200, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Carboxylic 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.

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