The tariff classification of MetaAid PA10 from Canada

N145139 February 18, 2011 CLA-2-28: OT: RR: NC: 2:236 CATEGORY: Classification TARIFF NO.: 2809.20.0030 Mr. Maurice J. Deslauriers Norman G. Jensen, Inc., 199 East Orvis Street, Suite #2 Massena, NY 13662 RE: The tariff classification of MetaAid PA10 from Canada Dear Mr. Deslauriers: In your letter dated January 25, 2011, on behalf of your client, Metafix Inc., you requested a tariff classification ruling. In your letter, you indicate the product MetaAid PA10 consists of a blend of phosphoric acid and water. The product is used to neutralize waste printing inks prior to their disposal, so as to render them PH balanced. The applicable subheading for the MetaAid PA10 will be 2809.20.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Diphosphorus pentaoxide; phosphoric acid; polyphosphoric acids, whether or not chemically defined: Phosphoric acid and Polyphosphoric Acids; Phosphoric Acid; Other. The rate of duty will be Free. In regard to your question pertaining to water, it should be noted that the Harmonized Tariff Schedule states in Chapter 28, note 1 (b) that separate, chemically defined compounds such as “phosphoric acid” can be dissolved in water. The water has no impact on the product classification. 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 at (646) 733-3034. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division