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

Mr. Ed Silberberg
V.L. Clark Chemical Co.
P.O. Box 87
60 Hiline Dr.
Union, Missouri 63084

RE: The tariff classification of potassium dihydrogen phosphate (CAS 7778-77-0), “PK Compound Fertilizer” from China

Dear Mr. Silberberg:

In your letter dated February 08, 2010 you requested a tariff classification ruling.

The sample you submitted, “PK Compound Fertilizer” was analyzed by our laboratory.

In your letter you suggested that your product falls under HTS 3105.60.0000. We disagree with your proposed classification as the analyzed sample of your product consisted of potassium dihydrogen phosphate which is a chemically defined inorganic compound.

The applicable subheading for the potassium dihydrogen phosphate “PK Compound Fertilizer” 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/.

The merchandise in question may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on “Import” and “AD/CVD”).

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