CLA-2-29:RR:E:NC:2:239 R04990
Mr. Kevin J. Scott
ICC Chemical Corporation
460 Park Ave.
New York, NY 10022
RE: The tariff classification of Cyclohexanone (CAS 108-94-1) from Russia.
Dear Mr. Scott:
In your letter dated September 29, 2006, you requested a tariff classification ruling for Cyclohexanone which is used as an industrial solvent and as activator in oxidation reactions.
The applicable subheading will be 2914.22.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for ketones and quinones, whether or not with other oxygen function, and their halogenated, sulfonated, nitrated, or nitrosated derivatives: cyclanic, cyclenic or cycloterpenic ketones without other oxygen function: cyclohexanone. The rate of duty will be 5.5 percent ad valorem.
Articles classifiable under subheading 2914.22.1000, HTSUS, which are products of Russia may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".
You have also inquired as to whether cyclohexanone can be sent to another country before being forwarded to the U.S. Under the GSP, eligible articles the growth, product or manufacture of a designated beneficiary developing country (BDC) which are imported directly into the customs territory of the U.S. from a BDC may receive duty-free treatment if the sum of (1) the cost or value of materials produced in the BDC, plus (2) the direct costs of the processing operations performed in the BDC, is equivalent to at least 35% of the appraised value of the article at the time of entry. See 19 U.S.C. 2463(b).
Under 19 C.F.R. §10.175, eligible articles shall be imported directly from a BDC to qualify for treatment under the GSP. For purposes of §§10.171 through 10.178 the words "imported directly" mean: direct shipment from the beneficiary country to the United States without passing through the territory of any other country; or if the shipment is from a beneficiary developing country to the U.S. through the territory of any other country, the merchandise in the shipment does not enter into the commerce of any other country while en route to the U.S., and the invoice, bills of lading, and other shipping documents show the U.S. as the final destination.
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 Richard Dunkel at 646-733-3032.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division