CLA-2-28:OT:RR:NC:2:236

Ms. Courtney Cabin
Phoenix International Freight Services Ltd.
1501 N. Mittel Blvd, Suite A
Wood Dal, IL 60191

RE: The tariff classification of WendaPhos Dipotassium Phosphate Liquid 50% from China

Dear Ms. Cabin:

In your letter dated November 16, 2009, on behalf of your client, Wenda America Inc., you requested a tariff classification ruling.

The WendaPhos Dipotassium Phosphate Liquid 50% consists of dipotassium hydrogen orthophosphate and water. It is a clear odorless liquid that will be imported in bulk.

The applicable subheading for the WendaPhos Dipotassium Phosphate Liquid 50% will be 2835.24.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Phosphinates (hypophosphites),phosphonates (Phosphites) and phosphates; polyphosphates, whether or not chemically defined: Phosphates: of potassium. 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