CLA-2-28:OT:RR:NC:N3:136
Parin Shah
Neemcco USA LLC
6363 Christie Ave. Emeryville, CA 94608
RE: The tariff classification of Hypophosphorous Acid from India
Dear Mr. Shah:
In your letter dated December 13, 2024, you requested a tariff classification ruling on Hypophosphorous Acid.
In your submission, the subject product is described as Hypophosphorous Acid (50% aqueous solution), CAS number 6303-21-5. This product is known as an inorganic acid in liquid form, which you state is intended to be used as a reagent for chemical synthesis, polymerization catalyst, and electroplating additive.
The applicable subheading for Hypophosphorous Acid will be 2811.19.6190, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other inorganic acids and other inorganic oxygen compounds of nonmetals: Other inorganic acids: Other: Other: Other. The general rate of duty will be 4.2 percent ad valorem.
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/.
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 Nuccio Fera at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division