The tariff classification of [3-(Acetyloxy)-3-cyanopropyl]methylphosphinic acid, butyl ester, CAS No. 167004-78-6, from Germany

N027503 May 27, 2008 CLA-2-29:OT:RR:E:NC:2:239 CATEGORY: Classification TARIFF NO.: 2931.00.9043; 9902.10.79 Mr. Mark D. Pinchok Bayer Corporate and Business Services 100 Bayer Road Pittsburgh, PA 15205 RE: The tariff classification of [3-(Acetyloxy)-3-cyanopropyl]methylphosphinic acid, butyl ester, CAS No. 167004-78-6, from Germany Dear Mr. Pinchok: In your letter dated May 5, 2008, you requested a tariff classification ruling for [3-(Acetyloxy)-3-cyanopropyl]methylphosphinic acid, butyl ester on behalf of your client Bayer CropScience LP ("BCS"). As stated in your request, the product is a raw material used in the synthesis of Glufosiniate ammonium, which is an active pesticidal ingredient used in the formulation of herbicides. The applicable subheading will be 2931.00.9043, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other organo-inorganic compounds: Other: Other: Organo-phosphorus compounds: Other. The rate of duty will be 3.7 percent ad valorem.  However, heading 9902 HTSUS, covers a wide variety of goods that have a temporary reduction in their rate of duty by virtue of legislative action. Subheading 9902.10.79, HTSUS, provides for (3-Acetoxy-3-cyanopropyl)methylphosphinic acid, butyl ester (CAS No. 167004-78-6) (provided for in subheading 2931.00.90). Accordingly, this product is entitled to beneficial treatment under HTSUS subheading 9902.10.79. The rate of duty under HTSUS subheading 9902.10.79 is 0.7 percent ad valorem. This rate applies to this product entered on or before December 31, 2009. 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 Richard Dunkel at 646-733-3032. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division