CLA-2-28:RR:NC:SP:236 R03070

Ms. Christina Fnu
Wintersun Chemical
3100 East Cedar Street, Suite #15
Ontario, CA 91761

RE: The tariff classification of Monosodium Phosphate Anhydrate, Monosodium Phosphate Dihydrate and Monosodium Citrate from China

Dear Ms. Fnu:

In your letter dated January 10, 2005, on behalf of your client, Michael Shen, you requested a tariff classification ruling.

The applicable subheading for the Monosodium Phosphate Anhydrate and Monosodium Phosphate Dihydrate will be 2835.22.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for phosphinates (hypophosphites), phosphonates (phosphites) phosphates and polyphosphates:... Phosphates:... Of mono- or disodium. The rate of duty will be 1.4 percent ad valorem.

The applicable subheading for the Monosodium Citrate will be 2918.15.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sodium citrate. The rate of duty will be 6.5 percent ad valorem.

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 World Wide Web at http://www.usitc.gov/tata/hts/.

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 Debra Wholey at 646-733-3034.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division