CLA-2-28:RR:NC:2:236 D83155

Mr. Wayne Buehrer
Tomen America Inc.
100 First Street, Suite 1610
San Francisco, CA 94105

RE: The tariff classification of Yellow Phosphorus from China.

Dear Mr. Buehrer:

In your letter dated September 30, 1998, you requested a tariff classification ruling.

The applicable subheading for Yellow Phosphorus will be 2804.70.0000, Harmonized Tariff Schedule of the United States, which provides for Hydrogen, rare gases and other nonmetals: Phosphorus. The rate of duty will be Free. This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist V. Gualario at 212-466-5744.


Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division