CLA-2-29:OT:RR:NC:2:239
Mr. Dodie Miles
Su International Group, Inc.
1430 Route 206, Suite 210
Bedminster, NJ 07921
RE: The tariff classification of N-(n-Butyl)thiophosphoric triamide (NBPT), CAS No. 94317-64-3, and 3,4-Dimethyl-1H-pyrazolium dihydrogen phosphate (DMPP), CAS No. 202842-98-6, from China
Dear Mr. Miles:
In your letter dated December 9, 2010, you requested a tariff classification ruling.
The compound, N-(n-butyl)thiophosphoric triamide (NBPT), is a butylated thiophosphorotriamidate. Based on the chemical structure, the product is nonaromatic chemical compound with other nitrogen function. It is a separate chemically defined compound indicated for use as a “fertilizer amendment” for retarding hydrolysis of urea fertilizer in soil.
The compound, 3,4-Dimethyl-1H-pyrazolium dihydrogen phosphate (DMPP), is a heterocyclic compound with nitrogen hetero-atom(s) containing an unfused pyrazole ring in the structure. It is a separate chemically defined compound indicated for use as a “fertilizer amendment” for nitrification inhibition in soil.
In your letter you suggest classification under 3105.59.0000, HTSUS, which provides for Other mineral or chemical fertilizers containing the two fertilizing elements nitrogen and phosphorus. The subject products are separate chemically defined compounds used to improve a soil’s physical condition. Chapter 31 does not cover separate chemically defined compounds (other than those answering to the descriptions in note 2(a), 3(a), 4(a) or 5), and excludes products which improve rather than fertilize the soil. N-(n-butyl)thiophosphoric triamide (NBPT) and 3,4-Dimethyl-1H-pyrazolium dihydrogen phosphate (DMPP) are chemical intermediates properly classified in Chapter 29 which provides for separate chemically defined organic compounds.
The applicable subheading for N-(n-butyl)thiophosphoric triamide will be 2929.90.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Compounds with other nitrogen function: Other: Other: Other: Other. The rate of duty will be 6.5 percent ad valorem.
The applicable subheading for 3,4-Dimethyl-1H-pyrazolium dihydrogen phosphate (DMPP) will be 2933.19.9000, (HTSUS), which provides for Heterocyclic compounds with nitrogen hetero-atom(s) only: Compounds containing an unfused pyrazole ring (whether or not hydrogenated) in the structure: Other: Other: Other: Other. 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 Richard Dunkel at (646) 733-3032.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division