N269924 N2 Ruling Active

The tariff classification of Diphenyl Cresyl Phosphate (CAS # 26444-49-5) from Taiwan

Issued November 18, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2919.90.2500

Headings: 2919

Product description

The subject product is called Diphenyl Cresyl Phosphate (CAS #26444-49-5). It is a chemical intermediate which is used as a raw material. It is also known as Diphenyl p-tolyl phosphate. You indicate that it is commonly used as a flame retardant in various applications such as coatings and plastics. It is also indicated to be used as a plasticizer.

Full text

N269924 November 18, 2015 CLA-2-29:OT:RR:NC:N1:240 CATEGORY: Classification TARIFF NO.: 2919.90.2500 Mr. Eric Cheng HC Industries Inc. 1311 Crenshaw Blvd. Torrance, CA 90501 RE: The tariff classification of Diphenyl Cresyl Phosphate (CAS # 26444-49-5) from Taiwan Dear Mr. Cheng: In your letter dated October 21, 2015, you requested a tariff classification ruling. The subject product is called Diphenyl Cresyl Phosphate (CAS #26444-49-5). It is a chemical intermediate which is used as a raw material. It is also known as Diphenyl p-tolyl phosphate. You indicate that it is commonly used as a flame retardant in various applications such as coatings and plastics. It is also indicated to be used as a plasticizer. The applicable subheading for the Diphenyl Cresyl Phosphate will be 2919.90.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Phosphoric esters and their salts, including lactophosphates; their halogenated, sulfonated, nitrated or nitrosated derivatives: Other: Aromatic: Plasticizers: ...other”. The rate of duty will be 6.5 percent. This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U.S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Mail Code 70480, Washington, D.C., by telephone at (202) 554-1404, or by visiting their website at www.epa.gov. 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 Paul Hodgkiss at (646) 733-3268 or via email at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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