The tariff classification of (S)-Methyl Oxazaborolidine from China

N039876 October 15, 2008 CLA-2-38:OT:RR:E:NC:N2:235 CATEGORY: Classification TARIFF NO.: 3815.90.5000 Ms. Dina Donnelly Aceto Corporation One Hollow Lane Lake Success, New York 11042 RE: The tariff classification of (S)-Methyl Oxazaborolidine from China Dear Ms. Donnelly: In your letter dated September 29, 2008, you requested a tariff classification ruling. The subject product, (S)-Methyl Oxazaborolidine (CAS # 112022-81-8) is used as a catalyst in the synthesis of antifungal compounds. According to our conversations and additional documentation sent by your office, the product is shipped in toluene. Based on research by our office, the toluene appears to play an integral role in the catalytic properties of this compound. Therefore, this product is a mixture for classification purposes. The applicable subheading for the (S)-Methyl Oxazaborolidine will be 3815.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included: Other: Other.” The rate of duty will be 5 percent ad valorem. 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 Paul Hodgkiss at (646) 733-3046. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division