CLA-2-38:OT:RR:NC:N:3:139
Kexin Han
Guangzhou Tinci Materials Technology Co., Ltd.
#8, Kang Da Road Guangzhou 510000 China
RE: The tariff classification of three forms of lithium bis(fluorosulfonyl)imide from China
Dear Ms. Han:
In your letter dated February 7, 2024, you requested a tariff classification ruling.
Product 1 is identified as Lithium bis(fluorosulfonyl)imide (CAS NO. 171611-11-3), concentration 99%. It is a solid white inorganic compound with the chemical formula LiFSI, which you state can be used as an electrolyte additive for lithium-ion batteries and applied to the electrolyte of lithium batteries. The CBP Laboratory has confirmed that the subject product is a fluorosulphate salt.
The applicable subheading for Lithium bis(fluorosulfonyl)imide (CAS NO. 171611-11-3) will be 2826.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts: Other: Other. The general rate of duty will be 3.1 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 2826.90.9000, HTSUS, unless specifically excluded, are subject to the 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 2826.90.9000, HTSUS, listed above.
Product 2 is identified as Lithium bis(fluorosulfonyl)imide (DMC). It is described as a liquid that contains Lithium bis(fluorosulfonyl)imide combined with Dimethyl Carbonate. There is no chemical bonding between these two substances. The stated purpose of the Dimethyl Carbonate is to dissolve and keep the Lithium bis(fluorosulfonyl)imide in a liquid state for its eventual use as the part of an electrolyte in a lithium battery.
The applicable subheading for Lithium bis(fluorosulfonyl)imide (DMC) will be 3824.99.9397 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 general 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 3824.99.9397, HTSUS, unless specifically excluded, are subject to the 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 3824.99.9397, HTSUS, listed above.
Product 3 is identified as Lithium bis (fluorosulfonyl)imide (EMC). It is described as a liquid that contains Lithium bis(fluorosulfonyl)imide combined with Ethyl Methyl Carbonate. There is no chemical bonding between these two substances. The stated purpose of the Ethyl Methyl Carbonate is to dissolve and keep the Lithium bis(fluorosulfonyl)imide in a liquid state for its eventual use as the part of an electrolyte in a lithium battery.
The applicable subheading for Lithium bis (fluorosulfonyl)imide (EMC) will be 3824.99.9397 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 general 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 3824.99.9397, HTSUS, unless specifically excluded, are subject to the 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 3824.99.9397, 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 Notice 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.
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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U.S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Mail Code 70480, Washington, D.C., by telephone at (202) 554-1404, or by visiting their website at www.epa.gov.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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 Lithium bis(fluorosulfonyl)imide, contact National Import Specialist Nuccio Fera at [email protected] If you have any questions regarding the Lithium bis(fluorosulfonyl)imide (DMC) or the Lithium bis (fluorosulfonyl)imide (EMC) please contact National Import Specialist John Bobel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division