CLA-2-29:RR:NC:2:239 R02861

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

RE: The tariff classification of Triphenylphosphine (CAS 603-35-0) from China.

Dear Ms. Fnu:

In your letter dated November 18, 2005, you requested a tariff classification ruling for Triphenylphosphine which you have stated will be used as an oil agent.

The applicable subheading will be 2931.00.9029, Harmonized Tariff Schedule of the United States (HTS), which provides for other organo-inorganic compounds: other. The rate of duty will be 3.7 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 Andrew Stone at 646-733-3032.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division