J83823 J8 Ruling Active

The tariff classification of Tributyl borate, CAS # 688-74-4, imported in bulk form, from Japan and/or Germany

Issued May 1, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2920.90.5000

Headings: 2920

Product description

The subject product, Tributyl borate, is an ester of a nonaromatic inorganic acid indicated for use in the manufacture of industrial lubricants.

CBP rationale

The applicable subheading for Tributyl borate, also known as Boric acid (H3BO3), tributyl ester, will be 2920.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Esters of other inorganic acids of nonmetals (excluding esters of hydrogen halides) and their salts; their halogenated, sulfonated, nitrated or nitrosated derivatives: Other: Other….

Full text

NY J83823 May 1, 2003 CLA-2-29:RR:NC:2:240 J83823 CATEGORY: Classification TARIFF NO.: 2920.90.5000 Mr. Stephen C. Pred Pred Materials International, Inc. Lincoln Building 60 East 42nd Street, Suite 1456 New York, NY 10165 RE: The tariff classification of Tributyl borate, CAS # 688-74-4, imported in bulk form, from Japan and/or Germany Dear Mr. Pred: In your letter dated April 23, 2003, you requested a tariff classification ruling. The subject product, Tributyl borate, is an ester of a nonaromatic inorganic acid indicated for use in the manufacture of industrial lubricants. The applicable subheading for Tributyl borate, also known as Boric acid (H3BO3), tributyl ester, will be 2920.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Esters of other inorganic acids of nonmetals (excluding esters of hydrogen halides) and their salts; their halogenated, sulfonated, nitrated or nitrosated derivatives: Other: Other….. The rate of duty will be 3.7 percent ad valorem. 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 Stephanie Joseph at 646-733-3268. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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