CLA-2-28:OT:RR:NC:N3:136
Yuliana Kalinova
Linde
175 East Park Drive Tonawanda, NY 14150
RE: The tariff classification of Phosphorus Trifluoride, CAS # 7783-55-3, from China
Dear Ms. Kalinova:
In your letter dated July 7, 2023, you requested a tariff classification ruling on Phosphorus Trifluoride, CAS # 7783-55-3.
You describe the subject product as an inorganic chemical compound intended for industrial use. Phosphorus Trifluoride, CAS # 7783-55-3, will be imported in cylinders, under pressure in gas form. The provided Safety Data Sheet indicates that the gas cylinders contain 100% Phosphorus Trifluoride.
The applicable subheading for Phosphorus Trifluoride, CAS # 7783-55-3 will be 2826.19.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts: Fluorides: Other. The general rate of duty will be 3.1 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 2826.19.9000, 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 2826.19.9000, 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.
This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U.S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Mail Code 70480, Washington, D.C., by telephone at (202) 554-1404, or by visiting their website at www.epa.gov.
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