CLA-2-28:OT:RR:NC:N3:136
Yuliana Kalinova
Linde Gas & Equipment Inc.
157 East Park Drive Tonawanda, NY 14150
RE: The tariff classification of Carbonyl Sulfide, CAS# 463-58-1, from China
Dear Ms. Kalinova:
In your submission dated June 28, 2023, you requested a tariff classification ruling on Carbonyl Sulfide, CAS# 463-58-1.
You describe the subject product as 100% Carbonyl Sulfide, CAS# 463-58-1. Carbonyl Sulfide is a colorless chemical compound with a chemical formula of COS. The provided Safety Data Sheet indicates that this product is gas under pressure and extremely flammable. For classification purposes, it is presumed that the subject product meets the requirements of Note 1 to Chapter 28, Harmonized Tariff Schedule of the United States, (HTSUS).
The applicable subheading for Carbonyl Sulfide, CAS# 463-58-1, will be 2830.90.9000, HTSUS, which provides for Sulfides; polysulfides, whether or not chemically defined: Other: Other. The general rate of duty will be 3 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 2830.90.9000, HTSUS, unless specifically excluded, are subject to the 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 2830.90.9000, 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 Notice 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 at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Nuccio Fera at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division