CLA-2-38:OT:RR:NC:N3139

Matthew Meyers
Alcan Primary Products Company LLC
200 E. Randolph St., Suite 7100 Chicago, IL 60601

RE:  The tariff classification of a synthetic neutralized anhydrite from Canada

Dear Mr. Meyers:

In your letter dated December 13, 2023, you requested a tariff classification ruling.

The subject, synthetic neutralized anhydrite, is produced as a byproduct in the production of aluminum fluoride and is obtained by the reaction of a fluorspar, sulfuric acid and oleum. It is a mixture of calcium sulfate (CAS# 7778-18-9), calcium fluoride (CAS # 7789-75-5), and calcium oxide quartz (SiO2). Synthetic anhydrite is widely used in agricultural soil enrichment and mining applications.

You suggest classification of the synthetic neutralized anhydrite under subheading 2833.29.51, Harmonized Tariff Schedule of the United States, HTSUS.  We disagree. Synthetic anhydrite is described as a chemical mixture, precluded from classification in Chapter 28 per Note 1 to Chapter 28. We have also determined that the subject product is not a fertilizer of Chapter 31, HTSUS. It does not contain nitrogen, potassium, or phosphorous as essential constituents.  You also note that the product is excluded from classification under heading 2520. We agree.  Chapter 25 Note 1 would preclude this product from classification in Chapter 25, HTSUS.

The applicable subheading for the synthetic neutralized anhydrite will be 3824.99.3900, Harmonized Tariff Schedule of the United States (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: Mixtures of two or more inorganic compounds: Other. The rate of duty will be free.

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 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 (202) 554-1404, 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 John Bobel at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division