CLA-2-38:OT:RR:NC:N3:139
Mr. James Pai
BDO USA, LLP
600 Anton Boulevard, Suite 500
Costa Mesa, CA 92626
RE: The tariff classification of an electrolyte liquid from China
Dear Mr. Pai:
In your letter dated June 13, 2022, and filed into our system July 18, 2022, you requested a tariff classification ruling on behalf of your client LG Energy Solution Michigan, Inc.
The material in question is an electrolyte liquid to be used in a lithium-ion battery. It is a combination of various organic and inorganic compounds. In your letter you suggested the classification of the electrolyte liquid, under subheading 3824.99.9397, Harmonized Tariff Schedule of the United States (HTSUS). We agree.
The applicable subheading for the electrolyte liquid will be 3824.99.9397, HTSUS, which provides for Prepared binders for foundry molds or cores; chemical products
and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Other: Other: Other Other: Other. The rate of duty will be 5 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3824.99.9397, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 3824.99.9397, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 the World Wide Web at https://hts.usitc.gov/current.
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 John Bobel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division