The tariff classification of Decanedioic acid, bis (2,2,6,6-tetramethyl-4-piperidinyl) ester, CAS No. 52829-07-9, from Taiwan

N153696 March 31, 2011 CLA-2-29:OT:RR:NC:2:239 CATEGORY: Classification TARIFF NO.: 2933.39.2000; 9902.12.47 Mr. William Cheng H & C Industries, Inc. 1311 Crenshaw Blvd Torrance, CA 90501 RE: The tariff classification of Decanedioic acid, bis (2,2,6,6-tetramethyl-4-piperidinyl) ester, CAS No. 52829-07-9, from Taiwan Dear Mr. Cheng: In your letter dated March 7, 2011, you requested a tariff classification ruling. The subject product, Decanedioic acid, bis (2,2,6,6-tetramethyl-4-piperidinyl) ester, also known as Di-(2,2,6,6-tetramethyl-4-hydroxypiperidine), is a heterocyclic compound containing an unfused pyridine ring. The product, also known as Sunsorb LS-770, is indicated for use as a UV absorber for plastics. The applicable subheading for Decanedioic acid, bis (2,2,6,6-tetramethyl-4-piperidinyl) ester will be 2933.39.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Heterocyclic compounds with nitrogen hetero-atoms(s) only: Compounds containing an unfused pyridine ring (whether or not hydrogenated) in the structure: Other: Di-(2,2,6,6-tetramethyl-4-hydroxypiperidine)sebacate. The rate of duty will be 5.8 percent ad valorem. However, Sunsorb LS-770 is eligible for temporary duty suspension under subheading 9902.12.47, HTSUS, which provides for Decanedioic acid, bis (2,2,6,6-tetramethyl-4-piperidinyl) ester, CAS No. 52829-07-9) (provided for in subheading 2933.39.20). The rate of duty will be free for merchandise entered on or before 12/31/2012. 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 Richard Dunkel (646) 733-3032. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division