CLA-2-29:RR:NC:2:240 R02085
Mr. Robert Gabriel
P-4 Technology
3420 Pump Road
Richmond, VA 23233
RE: The tariff classification of Trimethyl phosphite (CAS # 121-45-9), imported in bulk form, from India
Dear Mr. Gabriel:
In your letter dated June 6, 2005 you requested a tariff classification ruling.
The subject product, Trimethyl phosphite, also known as Phosphorous acid, trimethyl ester, is a chemical intermediate used in the manufacture of organo-phosphorus insecticides. It is also used in phosphorus-based flame retardants.
In your letter, you suggest classification under 2835.10.0000, HTS. This subheading is an eo nomine provision which provides for Phosphinates (hypophosphites) and phosphonates (phosphites). Trimethyl phosphite is an ester of an inorganic acid of nonmetals and is provided for in heading 2920, HTS.
The applicable subheading for Trimethyl phosphite will be 2920.90.5010, Harmonized Tariff Schedule of the United States (HTS), which provides for Esters of other inorganic acids of nonmetals (excluding esters of hydrogen halides) and their salts; their halogenated, sulfonated, nitrated or nitrosated derivatives: Other: Other….. Trimethyl phosphite, triethyl phosphite, dimethyl phosphite and diethyl phosphite….. The rate of duty will be 3.7 percent ad valorem.
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 Stephanie Joseph at 646-733-3268.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division