CLA-2-38:OT:RR:NC:2:235
Ms. Angela Tabick
DF Young International
176-20 147th Avenue
Jamaica, NY 11434
RE: The tariff classification of a flame retardant for fabric from China
Dear Ms. Tabick:
In your letter dated January 25, 2011 you requested a tariff classification ruling on behalf of your client Special Materials Company.
In our teleconference on February 3, 2011, you and your client indicated that the instant product will be used as a flame retardant finishing agent for use in fabrics. The component breakdown of the product consists of between 60.5 percent to 75 percent of (5-ethyl-2-methyl-1,3,2-dioxaphosphorinan-5-yl)methyl dimethyl phosphonate P-oxide (CAS # 41203-81-0) and between 23.3 percent to 35 percent of bis[(5-ethyl-2-methyl-1,3,2-dioxaphosphorinan-5-yl)methyl] methyl phosphonate P,P'-dioxide (CAS # 42595-45-9) and the remainder as water.
You suggested in your letter that you believe that the product may be classified under subheading 3824.90. We disagree.
The heading you suggested is a not elsewhere specified or included provision (NESOI). Heading 3809 provides for finishing agents for textiles including those used as flame retardants such as the instant product.
The applicable subheading for the flame retardant will be 3809.91.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included: Other: Of a kind used in the textile or like industries.” The rate of duty will be 6 percent ad valorem.
The instant merchandise may be subject to the requirements of the Chemical Weapons Convention (CWC). Information on the restrictions and requirements for the CWC can be obtained from the United States Department of Commerce at:
U.S. Department of Commerce Bureau of Industry and Security Treaty Compliance Division 14th and Pennsylvania Avenue, N.W. Room 4515 Washington, DC 20230
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 Paul Hodgkiss at (646) 733-3046.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division