CLA-2-29:RR:NC:2:240 C87722

Mr. Martin Zima

Kintetsu World Express (U.S.A.), Inc.

1221 N. Mittel Blvd.

Wood Dale, IL 60191

RE:: The tariff classification of Isoamyl alcohol acetate (CAS # 123-92-2) from Japan

Dear Mr. Zima:

In your letter dated April 27, 1998, you requested, on behalf of your client AMAC Corporation, a tariff classification ruling.

The applicable subheading for Isoamyl alcohol acetate, also known as 3-Methyl-1-butanol acetate, will be 2915.39.4550, Harmonized Tariff Schedule of the United States (HTS), which provides for Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulfonated, nitrated or nitrosated derivatives: Other: Other: Odoriferous or flavoring compounds: Other..... Other..... The rate of duty will be 4.8 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 Stephanie Joseph at 212-466-5768.

Sincerely,

Robert B. Swierupski

Director,

National Commodity

Specialist Division