CLA-2-34:RR:NC:SP:236 R00198

Mr. John Hanson
MBC Brokers Inc.
2905A N. Sepulveda Blvd #303
Manhattan Beach, CA 90266-2729

RE: The tariff classification of Dodecyl Benzenesulfonic Acid (CAS# 27176-87-0) from China

Dear Mr. Hanson:

In your letter dated March 23, 2004, you requested a tariff classification ruling.

The applicable subheading for dodecyl benzenesulfonic acid, if a purified product, will be 2904.10.3700, HTS, which provides for Sulfonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated: Derivatives containing only sulfo groups, their salts and ethyl esters: Other: Aromatic: Other. The rate of duty will be 5.5 percent ad valorem. If the above product is of a technical grade made from mixed (linear predominantly C-12) alkylbenzenes, then the applicable subheading will be 3402.11.2000, HTS, which provides for Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401: Organic surface-active agents, whether or not put up for retail sale: Anionic: Aromatic or modified aromatic: Linear alkylbenzene sulfonic acid and linear alkylbenzene sulfonates. The rate of duty will 6.5 percent ad valorem.

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