CLA-2-28:RR:NC:SP:236 I85255

Mr. Scott Kauffman
Nissin Customs Service Inc.
6707 S.216th Street
Kent, WA 98032

RE: The tariff classification of Super Pure Ammonium Hydroxide from Japan

Dear Mr. Kauffman:

In your letter dated August 8, 2002, on behalf of your client, Mitsubishi Gas Chemical America, Inc., you requested a tariff classification ruling.

As indicated by the submitted descriptive literature, Super Pure Ammonium Hydroxide consists of 28% Ammonia (CAS#1336-21-6) and 72% Water. The Super Pure Ammonium Hydroxide is for use in various manufacturing processes.

The applicable subheading for the Super Pure Ammonium Hydroxide will be 2814.20.0000, Harmonized Tariff Schedule of the United States, which provides for Ammonia, anhydrous or in aqueous solution: Ammonia in aqueous solution. The rate of duty will be Free.

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 Deborah Walsh at 646-733-3034.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division