N045495 N0 Ruling Active

The tariff classification of Dimethyl malonate, CAS No. 108-59-8, from Japan

Issued December 9, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2917.19.7050

Headings: 2917

Product description

Dimethyl malonate, also known as Propanedioic acid, dimethyl ester, is an ester of an acyclic polycarboxylic acid. Dimethyl malonate, imported in bulk, is a widely used chemical intermediate.

CBP rationale

The applicable subheading for Dimethyl malonate will be 2917.19.7050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Acyclic polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids and their derivatives: Other: Other: Other… Other.

Full text

N045495 December 9, 2008 CLA-2-29:OT:RR:E:NC:2:240 CATEGORY: Classification TARIFF NO.: 2917.19.7050 Ms. Susan H. Parker Arysta Lifescience N.A. 15401 Weston Parkway, Suite 150 Cary, NC 27513 RE: The tariff classification of Dimethyl malonate, CAS No. 108-59-8, from Japan Dear Ms. Parker: In your letter dated November 26, 2008 you requested a tariff classification ruling. Dimethyl malonate, also known as Propanedioic acid, dimethyl ester, is an ester of an acyclic polycarboxylic acid. Dimethyl malonate, imported in bulk, is a widely used chemical intermediate. The applicable subheading for Dimethyl malonate will be 2917.19.7050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Acyclic polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids and their derivatives: Other: Other: Other… Other. The rate of duty will be 4 percent ad valorem. Heading 9902, HTSUS, covers a wide variety of goods that have a temporary reduction in their duty by virtue of legislative action. Subheading 9902.23.49, HTSUS, provides for Dimethyl malonate, CAS No. 108-59-8, (provided for in subheading 2917.19.70). Accordingly, this product is entitled to beneficial treatment under subheading 9902.23.49, HTSUS. The rate of duty is free. The rate applies to articles entered on or before December 31, 2009. 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

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