The tariff classification of 2-(Diphenylphosphino) benzoic acid (CAS17261-28-8) from China

N320131 June 24, 2021 CLA-2-29:OT:RR:NC:N3:140 CATEGORY: Classification TARIFF NO.: 2931.39.0018 Ms. Paula Connelly Sandler, Travis & Rosenberg, P.A. 100 Trade Center, Suite G-100 Woburn, Massachusetts 01801 RE: The tariff classification of 2-(Diphenylphosphino) benzoic acid (CAS 17261-28-8) from China Dear Ms. Connelly: In your letter dated June 22, 2021, you requested a tariff classification ruling on behalf of your client, Sinova Specialties Limited. You indicate that the instant product is called 2-(Diphenylphosphino) benzoic acid (CAS 17261-28-8). It is indicated to be an organo-phosphorus compound. Based on the information that you provided, it is a separately defined organic compound. You state that the company will be importing the 2-(Diphenylphosphino) benzoic acid, (CAS 17261-28-8), into the U.S. You also provided the trade name for this product which is Shop LG. The material is a light-yellow powder with a density of .55g/ml and a molecular weight of 306.29. The compound is an aromatic organophosphorus compound used as an oil refining catalyst. You state that you believe it is correctly classified under subheading 2931.39 of the HTSUS. We agree. The applicable subheading for the 2-(Diphenylphosphino) benzoic acid, (CAS 17261-28-8) will be 2931.39.0018, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Other organo-inorganic compounds: Other organo-phosphorous derivatives: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 the World Wide Web at https://hts.usitc.gov/current. 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division