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NY R02997





January 10, 2006

CLA-2-38:RR:NC:2:239 R02997

CATEGORY: CLASSIFICATION

TARIFF NO.: 3806.10.0010, 1301.10.0040

Mr. Dennis Heck
Yamaha Corporation of America
6600 Orangethorpe Ave.
P.O. Box 6600
Buena Park, CA 90622-6600

RE: The tariff classification of Chinese Gum Rosin (CAS 8050-09-7) and Shellec (CAS 9000-59-3) from Japan.

Dear Mr. Heck:

In your letter dated December 20, 2005, you requested a tariff classification ruling for Chinese Gum Rosin, which is a solid form of resin obtained from coniferous pines; and Shellec, which is a purified lac in the form of thin yellow or orange flakes, often bleached white and widely used in the cosmetic, pharmaceutical, and confectionery industries.

The applicable subheading for the chinese gum rosin will be 3806.10.0010, Harmonized Tariff Schedule of the United States (HTS), which provides Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums. The rate of duty will be 5 percent ad valorem.

The applicable subheading for the shellec will be 1301.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for Lac; natural gums, resins, gum-resins and oleoresins (for example) balsams: Lac: Bleeched shellac. This provision is duty 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 Richard Dunkel at 646-733-3032.

Sincerely,

Robert B. Swierupski
Director,

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