CLA-2-28:OT:RR:E:NC:2:236
Mr. Ron K. Oikawa
Agrium
13131 Lake Fraser Drive, SE
Calgary, Alberta T2J N7E8, Canada
RE: The tariff classification of Ammonium Polyphosphate from Canada
Dear Mr. Oikawa:
In your letter dated May 5, 2008, on behalf of your client, Agrium U.S. Inc., you requested a tariff classification ruling.
The applicable subheading for the Ammonium Polyphosphate will be 2835.39.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for phosphinates (hypophosphites), phosphonates (phosphites) and phosphates; polyphosphates, whether or not chemically defined: polyphosphates: other: other. The rate of duty will be 3.7 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