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N102960 N1 Ruling Active

The tariff classification of Dioctyl phthalate, CAS No. 117-81-7, and Dioctyl terephthalate, CAS No. 6422-86-2 from Korea

Issued May 17, 2010 by U.S. Customs and Border Protection.

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N1 N102960 (May 17, 2010)

Tariff classification

HTS codes: 2917.39.2000, 2917.32.0000

Headings: 2917

Product description

Dioctyl phthalate, CAS No. 117-81-7, also known as 1,2-Benzenedicarboxylic acid, bis(2-ethylhexyl) ester, is an ester of an aromatic polycarboxylic acid. Dioctyl terephthalate, CAS No. 6422-86-2, also known as 1,4-Benzenedicarboxylic acid, bis(2-ethylhexyl) ester, is an ester of an aromatic polycarboxylic acid indicated for use as a plasticizer.

CBP rationale

The applicable subheading for Dioctyl phthalate will be 2917.32.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Polycarboxylic acids, their anhydrides, halides, peroxides, and peroxyacids; their halogenated, sulfonated, nitrated or nitrosated derivatives: Aromatic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives: Dioctyl orthophthalates. The applicable subheading for Dioctyl terephthalate will be 2917.39.2000, HTSUS, which provides for Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulfonated, nitrated or nitrosated derivatives: Aromatic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives: Other: Plasticizers.

Full text

N102960 May 17, 2010 CLA-2-29:OT:RR:NC:2:240 CATEGORY: Classification TARIFF NO.: 2917.32.0000; 2917.39.2000 Mr. Young Shin Cecil FNS Customs Brokers, Inc. 18301 Broadwick Street Rancho Dominguez, CA 90220 RE: The tariff classification of Dioctyl phthalate, CAS No. 117-81-7, and Dioctyl terephthalate, CAS No. 6422-86-2 from Korea Dear Mr. Cecil: In your letter dated April 26, 2010, you requested a tariff classification ruling on behalf of your client LG Chem America Inc. Dioctyl phthalate, CAS No. 117-81-7, also known as 1,2-Benzenedicarboxylic acid, bis(2-ethylhexyl) ester, is an ester of an aromatic polycarboxylic acid. Dioctyl terephthalate, CAS No. 6422-86-2, also known as 1,4-Benzenedicarboxylic acid, bis(2-ethylhexyl) ester, is an ester of an aromatic polycarboxylic acid indicated for use as a plasticizer. The applicable subheading for Dioctyl phthalate will be 2917.32.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Polycarboxylic acids, their anhydrides, halides, peroxides, and peroxyacids; their halogenated, sulfonated, nitrated or nitrosated derivatives: Aromatic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives: Dioctyl orthophthalates. The rate of duty will be 6.5 percent ad valorem. The applicable subheading for Dioctyl terephthalate will be 2917.39.2000, HTSUS, which provides for Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulfonated, nitrated or nitrosated derivatives: Aromatic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives: Other: Plasticizers. The rate of duty will be 6.5 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 Stephanie Joseph at (646) 733-3268. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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