CLA-2-29:RR:NC:2:240 K88480

Mr. Jim Reynolds
John A. Steer Co. Suite 825
50 Park Place
Newark, NJ 07102

RE: The tariff classification of Tris (dimethylamino) phosphine, CAS # 1608-26-0, imported in bulk form, from England

Dear Mr. Reynolds:

In your letter dated August 4, 2004 you requested a tariff classification ruling on behalf of your client Epichem, Inc.

The subject product, Tris (dimethylamino) phosphine, is a non-aromatic nitrogen function compound indicated for use in the semiconductor/electronics industries.

The applicable subheading for Tris (dimethylamino) phosphine, also known as Hexamethylphosphorous triamide, will be 2929.90.5090, Harmonized Tariff Schedule of the United States (HTS), which provides for Compounds with other nitrogen function: Other: Other….. Other….. The rate of duty will be 6.5 percent ad valorem. 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 Stephanie Joseph at 646-733-3268.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division