CLA-2-29:OT:RR:NC:2:239

Ms. Lily Chan
Gatehouse International Freight Ltd.
1160-4871 Shell Road
Richmond, BC V6X 3Z6
Canada

RE: The tariff classification of Tetrakis(hydroxymethyl)phosphonium sulfate, CAS No. 55566-30-8 and Tetrakis(hydroxymethyl)phosphonium chloride, CAS No. 124-64-1, from China

Dear Ms. Chan:

In your letter dated June 1, 2012, you requested a tariff classification ruling on behalf of your client Aslchem International Inc.

Tetrakis(hydroxymethyl)phosphonium sulfate (THPS) and Tetrakis(hydroxymethyl) phosphonium chloride (THPC) are chemical intermediates used to produce crease-resistant and flame retardant finishes on cotton textile fabrics. Based on their chemical structures, the products are organo-phosphorus compounds.

The applicable subheading for Tetrakis(hydroxymethyl)phosphonium sulfate (THPS) and Tetrakis(hydroxymethyl)phosphonium chloride (THPC) will be 2931.90.9043, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other organo-inorganic compounds: Other: Other: Organo-phosphorus compounds: 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 Richard Dunkel at (646) 733-3032.

Sincerely,

Thomas J. Russo
Director
National Commodity Specialist Division