CLA-2-29:OT:RR:NC:N3:140
Ms. Diane Lewis
The Lewis Chemical Company
430 Lavender Drive
Rome, GA 30165
RE: The tariff classification of a Quaternary Ammonium Mixture from China
Dear Ms. Lewis:
In your letter dated July 31, 2020, you requested a tariff classification ruling. We note that this is a follow up to a previous ruling request, which was submitted on May 19, 2020. You provided additional information for a chemical product from that original request.
The subject product is a mixed Quaternary ammonium compound, called benzyl-C12-16-alkyldimethyl, chlorides (CAS# 68424-85-1). You indicate it is imported as a mixture of varying chain length ammonium chloride compounds.
The applicable subheading for the benzyl-C12-16-alkyldimethyl, chlorides (CAS# 68424-85-1) if consisting of 5 percent or more by weight of one or more aromatic or modified aromatic substances will be 3824.99.2890, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances: Other. The rate of duty will be 6.5 percent ad valorem.
The applicable subheading for the benzyl-C12-16-alkyldimethyl, chlorides (CAS# 68424-85-1) if consisting of less than 5 percent of one or more aromatic or modified aromatic substances will be 3824.99.9297, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Other: Other: Other: Other. The rate of duty will be 5 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3824.99.2890 or 3824.99.9297, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 3824.99.2890 and 3824.99.9297 HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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