CLA-2-29:OT:RR:NC:N3:140

Mr. Eric Cheng
H & C Industries
1311 Crenshaw Blvd.
Torrance, CA 90501

RE: The tariff classification of tetramethylammonium chloride (TMAC) 60 % (CAS 75-57-0) from Taiwan

Dear Mr. Cheng:

In your letter dated February 13, 2020, you requested a tariff classification ruling.

The instant product is a chemical called tetramethylammonium chloride (TMAC) (CAS 75-57-0). You indicate that it is imported in a 60% solution. It is diluted with 40 percent water. It is a Quaternary ammonium salt dissolved in water. There are no other ingredients indicated to be present. Documents show the product may be between 50 -60 % TMAC, with the balance consisting of water.

Tetramethylammonium chloride, (TMAC), 60 % solution is quaternary ammonium salt dissolved in water. It is widely used in oil field, mining and electronic applications and as an emulsifier, phase transfer catalyst and antimicrobial agent.

Documents provided with your request indicate that “TMAC is an effective clay stabilizer for oil and gas formations. TMAC can be used at low concentrations in treating a down-hole formation for production stimulation, e.g. hydraulic fracturing and acid treating. The TMAC reduces the clay platelet surface charge area and thereby retards the osmotic tendency of the clay to swell.”

Other uses indicated for the product are in the electronics industry as a positive resist developer; silicon water wet etchant; and as a super clean solution for chemical mechanical planarization.

The applicable subheading for the tetramethylammonium chloride (TMAC) (CAS # 75-57-0) diluted in water will be 2923.90.0100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined: Other." The rate of duty will be 6.2 percent.

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 the World Wide Web at https://hts.usitc.gov/current.

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 [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division