CLA-2-29:OT:RR:NC:2:240
Mr. Gregory Watts
Damco Customs Services, Inc.
680 Knox Street, Suite 200
Torrance, CA 90502
RE: The tariff classification of Evernox-1135, CAS No. 125643-61-0, imported in bulk, from Taiwan
Dear Mr. Watts:
In your letter dated May 13, 2011, you requested a tariff classification ruling on behalf of your client Parchem Trading Limited (Parchem). A sample was submitted for review with your inquiry and will be returned.
The subject product, Evernox-1135, also known as Benzenepropanoic acid, 3,5-bis(1,1-dimethylethyl)-4-hydroxy,C7-C9 branched alkyl ester, is a carboxylic acid ester with an additional oxygen function.
In your letter you suggest classification under 2933.99.0800, HTSUS, which provides for Heterocyclic compounds with nitrogen hetero-atom(s) only: Other: Other: Aromatic or modified aromatic: Acetoacetyl-5-aminobenzimidazolone; 3-(2H-Benzotriazol-2-yl)-5-(tert-butyl)-4-hydroxybenzene propanoic acid, C7-C9 branched or linear alkyl esters; 2-(2H-Benzotriazol-2-yl)-6-dodecyl-4-methyl phenol, in liquid form, branched and linear; and
1,3,3-Trimethyl-2-methyleneindoline. Based on the chemical structure, Evernox-1135 is not a heterocyclic compound but rather a carboxylic acid ester with a phenol function. The product is properly classified in Heading 2918.
The applicable subheading for Evernox-1135 will be 2918.29.6500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulfonated, nitrated or nitrosated derivatives: Carboxylic acids with phenol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives: Other: Other: Products described in additional U.S. note 3 to section VI. The rate of duty will be 6.5.
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