CLA-2-28:RR:NC:SP:236 I89536

Mr. Joseph J. Chivini
Austin Chemical Company
1565 Barclay Boulevard
Buffalo Grove, Illinois 60089

RE: The tariff classification of phosphorous pentachloride from Germany

Dear Mr. Chivini:

In your letter dated December 11, 2002, you requested a tariff classification ruling.

The applicable subheading for the phosphorous pentachloride will be 2812.10.1000, Harmonized Tariff Schedule of the United States, which provides for Halides and halide oxides of nonmetals: Chlorides and chloride oxides: Phosphorus pentachloride. 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