The tariff classification of (R)-Mandelic acid, CAS No. 611-71-2 from India

N104339 May 20, 2010 CLA-2-29:OT:RR:NC:2:240 CATEGORY: Classification TARIFF NO.: 2918.19.1200 Mr. Siobhan Clarke Camida Ltd. Tower House New Quay Clonmel Co Tipperary Ireland RE: The tariff classification of (R)-Mandelic acid, CAS No. 611-71-2 from India Dear Mr. Clarke: In your letter dated May 4, 2010, you requested a tariff classification ruling. The subject product, (R)-Mandelic acid, also known as Phenylglycolic acid, is an aromatic carboxylic acid with an alcohol function indicated for use in pharmaceutical applications. The applicable subheading for (R)-Mandelic acid will be 2918.19.1200, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Carboxylic with alcohol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives: Other: Aromatic: Phenylglycolic acid (Mandelic acid), its salts and esters: Mandelic acid. The rate of duty will be free. 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