CLA-2-28:RR:NC:SP:236 M81125
Mr. Churck Brodheim
Innophos, Inc.
10810 Highway 75
Geismar, LA 70734
RE: The tariff classification of phosphoric acid concentrate (CAS #7664-38-2) from Canada
Dear Mr. Brodheim:
In your letter dated January 30, 2006, you requested a tariff classification ruling.
In your letter, you indicate that the phosphoric acid concentrate is manufactured in the United States and then shipped to Canada where it is either used, or diluted and mixed with existing shipments previously stored in tanks.
You state in your letter that you are unable to provide the supporting documentation for US goods under HTSUS 9801. Therefore, this product does not meet the criteria for HTSUS 9801 and will be classified as 2809.20.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Diphosphorus pentaoxide; phosphoric acid; polyphosphoric acids, whether or not chemically defined: Phosphorus acid and polyphosphoric acids: Phosphoric acid: Other. The rate of duty will be Free.
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