The tariff classification of Tetrabutylammonium acetate, CAS # 10534-59-5, imported in bulk form, from China

N004695 February 14, 2007 CLA-2-29:RR:NC:2:240 CATEGORY: Classification TARIFF NO.: 2923.90.0000 Mr. Joseph J. Chivini Austin Chemical Company, Inc. 1565 Barclay Boulevard Buffalo Grove, Illinois 60089 RE: The tariff classification of Tetrabutylammonium acetate, CAS # 10534-59-5, imported in bulk form, from China Dear Mr. Chivini: In your letter dated December 7, 2006 you requested a tariff classification ruling. The subject product, Tetrabutylammonium acetate, also known as 1-Butanaminium, N,N,N-tributyl-, acetate is a quaternary ammonium salt indicated for use as a pharmaceutical intermediate. The applicable subheading for Tetrabutylammonium acetate will be 2923.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined: Other. The rate of duty will be 6.2 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