CLA-2-39:S:N:N1-F:238 868283

Mr. William J. LeClair
Trans-Border Customs Services, Inc.
One Trans-Border Drive
P.O. Box 800
Champlain, NY 12919

RE: The tariff classification of nitrocellulose, in granular or flake form, from Canada.

Dear Mr. Le Clair:

In your letter dated October 23, 1991, on behalf of your client, Expro Chemical Products Inc., you requested a tariff classification ruling.

The instant product is nitrocellulose, in granular or flake form, containing more than 25% water by weight. You state that the product is used in the manufacturing of explosives, and is packed in water to assure stability. The applicable subheading for this product will be 3912.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms: cellulose nitrates (including collodions). The rate of duty, if this merchandise is considered "goods originating in the territory of Canada", will be 2 percent ad valorem. Otherwise, this merchandise will be dutiable at 5.2 percent ad valorem. This merchandise may be subject to the regulations of the Environmental Protection Agency, Office of Pesticides and Toxic Substances. You may contact them at 402 M Street, S.W., Washington, D.C. 20460, telephone number (202) 554-1404) or EPA Region II at (908) 321-6669.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Sincerely,

Jean F. Maguire
Area Director
New York Seaport