CLA-2-28:RR:NC:2:236 C89625

Ms. Daniele Contestable

AllChem Industries

6010 NW First Place

Gainesville, FL 32607

RE: The tariff classification of Phosphorous Acid from China.

Dear Ms. Contestable:

In your letter dated July 9,1998, you requested a tariff classification ruling.

The applicable subheading for Phosphorous Acid will be 2811.19.6050, Harmonized Tariff Schedule of the United States, which provides for Other inorganic acids and other inorganic oxygen compounds of nonmetals: Other: Other. The rate of duty will be 4.2 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

V. Gualario at 212-466-5744.

Sincerely,

Robert B. Swierupski

Director,

National Commodity

Specialist Division