CLA-2-29:OT:RR:NC:N3:140
Linda Lago
Wego Chemical Group
239 Great Neck Road Great Neck, NY 11021
RE: The tariff classification of Tris (2-Chloroisopropyl) Phosphate (TCPP) (CAS No. 1244733-77-4) from China
Dear Ms. Lago:
In your letter dated November 15, 2023, you requested a tariff classification ruling. The documentation received with your request was forwarded to the CBP Laboratories and Scientific Services Directorate (LSSD) for review. That review is now complete. We apologize for the delay in the issuance of this ruling.
Tris (2-chloroisopropyl) phosphate (TCPP) (CAS No. 1244733-77-4) is an organic compound with the phosphoric ester and halogenated alkyl functional groups. It is also known as tris (1-chloro-2-propyl) phosphate and has the alternative CAS number 13674-84-5. The product is indicated for use mainly as a flame retardant.
The applicable subheading for the tris (2-chloroisopropyl) phosphate (TCPP) will be 2919.90.5050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Phosphoric esters and their salts, including lactophosphates; their halogenated, sulfonated, nitrated or nitrosated derivatives: Other: Other: Other: The rate of duty will be 3.7 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 at https://hts.usitc.gov/current.
Pursuant to U.S. Note 20 (f) to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 2919.90.5050, 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 2919.90.5050, 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.
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 (EPA). Information on the TSCA can be obtained by contacting the EPA at Document Control Office (7407M), Office of Pollution Prevention and Toxics (OPPT), Environmental Protection Agency, 1200 Pennsylvania Avenue, N.W., Washington, D.C., 20460, by calling the Toxic Substances Control Act Hotline at 800-471-7127, by e-mailing to [email protected], or by visiting their website at www.epa.gov.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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 Merari Ortiz at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division