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L89734 L8 Ruling Active

The tariff classification of Triisopropyl borate, CAS # 5419-55-6, imported in bulk form, from China

Issued January 31, 2006 by U.S. Customs and Border Protection.

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L8 L89734 (January 31, 2006)

Tariff classification

HTS codes: 2920.90.5090

Headings: 2920

Product description

The subject product, Triisopropylborate, also known as Boric acid (H3BO3), tris(1-methylethyl) ester, is an ester of an inorganic acid (boric acid) indicated for use as a pharmaceutical intermediate.

CBP rationale

The applicable subheading for Triisopropylborate will be 2920.90.5090, 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: Other.

Full text

NY L89734 January 31, 2006 CLA-2-29:RR:NC:2:240 L89734 CATEGORY: Classification TARIFF NO.: 2920.90.5090 Mr. Joseph J. Chivini Austin Chemical Company, Inc. 1565 Barclay Boulevard Buffalo Grove, Illinois 60089 RE: The tariff classification of Triisopropyl borate, CAS # 5419-55-6, imported in bulk form, from China Dear Mr. Chivini: In your letter dated December 27, 2005 you requested a tariff classification ruling. The subject product, Triisopropylborate, also known as Boric acid (H3BO3), tris(1-methylethyl) ester, is an ester of an inorganic acid (boric acid) indicated for use as a pharmaceutical intermediate. The applicable subheading for Triisopropylborate will be 2920.90.5090, 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: 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 on World Wide Web at http://www.usitc.gov/tata/hts/. 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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