CLA-1-28:OT:RR:NC:N3:136

Yuichi Sato
NRS Logistics Inc.
10 Bank Street, Ste. 1110
White Plains, NY 10606

RE: The tariff classification of Carbonyl Sulfide (CAS# 463-58-1), Sulfur Hexafluoride (CAS# 2551-62-4), and Iodine Pentafluoride (CAS# 7783-66-6) from Japan

Dear Mr. Sato:

In your ruling request dated May 28, 2021, on behalf of your client, Kanto Denka Kogyo Co., Ltd., you requested a tariff classification ruling on Carbonyl Sulfide (CAS# 463-58-1), Sulfur Hexafluoride (CAS# 2551-62-4), and Iodine Pentafluoride (CAS# 7783-66-6).

You describe the subject products as chemical compounds intended for use in manufacturing semiconductors. Carbonyl Sulfide (CAS# 463-58-1) is a gas with the chemical formula COS, Sulfur Hexafluoride (CAS# 2551-62-4) is a gas with the chemical formula SF6, and Iodine Pentafluoride (CAS# 7783-66-6) is a liquid with the chemical formula IF5. For classification purposes, it is presumed that the subject products meet the requirements of Note 1 to Chapter 28, Harmonized Tariff Schedule of the United States, (HTSUS).

The applicable subheading for Carbonyl Sulfide (CAS# 463-58-1) will be 2830.90.9000, HTSUS, which provides for Sulfides; polysulfides, whether or not chemically defined: Other: Other. The general rate of duty will be 3 percent ad valorem.

The applicable subheading for Sulfur Hexafluoride (CAS# 2551-62-4) and Iodine Pentafluoride (CAS# 7783-66-6) will be 2826.19.9000, HTSUS, which provides for Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts: Other: Other. The general rate of duty will be 3.9 percent ad valorem.

This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U.S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Mail Code 70480, Washington, D.C., by telephone at (202) 554-1404, or by visiting their website at www.epa.gov. 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 https://hts.usitc.gov/current.

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 Nuccio Fera at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division