CLA-2-29:OT:RR:NC:N3:140
Ms. Erola Sabatino
Arkema Inc.
900 First Avenue, Building 5
King of Prussia, PA 19406
RE: The tariff classification of SpeedCure BPO, (CAS 162881-26-7) from China
Dear Ms. Sabatino:
In your letter dated July 19, 2021, you requested a tariff classification ruling on behalf of Arkema UK. Ltd.
The instant product is called SpeedCure BPO. It is composed of Phenyl bis (2,4,6-trimethylbenzoyl)-phosphine oxide, with a minimum purity of 98%. It is in the form of off-white to pale yellow crystalline powder. You provided the following information on the chemical product.
Chemical Name: Phenyl bis (2,4,6-trimethylbenzoyl)-phosphine oxide
CAS Number: 162881-26-7
EC Number: 423-340-5
Molecular Weight: 418.5
You also provided a chemical structure for the product. You state that it is a pure compound and that all “other substances in the SpeedCure BPO are unintended impurities – their presence in the
single chemical compound product result solely and directly from the manufacturing process
(including purification).”
The applicable subheading for the SpeedCure BPO will be 2931.39.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Other organo-inorganic compounds: Other organo-phosphorous derivatives: Other: Other: The rate of duty will be 3.7 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 2931.39.0030, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty under 9903.88.16, HTSUS; however, this provision was suspended effective December 15, 2019, and is not currently in effect. See 84 Fed. Reg. 69,447 (December 18, 2019).
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, including information on exclusions and their effective dates, 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.
For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at the following addresses: https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions https://www.cbp.gov/trade/remedies/301-certain-products-china
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