CLA-2-28:RR:NC:SP:236 L88598

Mr. Kevin Huber
Special Material Company
5909 High Ridge Circle
Doylestown, PA 18901-9438

RE: The tariff classification of Phosphorus Acid, Diammonium Phosphite and Potassium Phosphite from China

Dear Mr. Huber:

In your letter dated October 11, 2005 on behalf of your client, Biagro Western, you requested a tariff classification ruling.

The applicable subheading for Phosphorus Acid will be 2811.19.6050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other inorganic acids and other inorganic oxygen compounds of nonmetals: Other inorganic acids: Other: Other: Other. The rate of duty will be 4.2 percent ad valorem.

The applicable subheading for the Diammonium Phosphite and Potassium Phosphite will be 2835.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides Phosphinates (hypophosphites), phosphonates (phosphites) and phosphates; polyphosphates, whether or not chemically defined: Phosphinates (hypophosphites), phosphonates (phosphites). The rate of duty will be 3.1 percent ad valorem.

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 http://www.usitc.gov/tata/hts/.

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 Debra Wholey at 646-733-3034.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division