The tariff classification of Dimethyl Sulfoxide (DMSO), CAS No. 67-68-5, imported in bulk from China

N357802
February 12, 2026
CLA-2-29:OT:RR:NC:N3:140
CATEGORY: Classification
TARIFF NO.: 2930.90.9251
Ryan Pace BP Distributing 120 B Frisella Ct Imperial, MO 63052 RE: The tariff classification of Dimethyl Sulfoxide (DMSO), CAS No. 67-68-5, imported in bulk from China Dear Mr. Pace: In your letter dated January 14, 2026, you requested a tariff classification ruling. The subject product is described as dimethyl sulfoxide (DMSO), CAS No. 67-68-5, imported in bulk form. The provided safety data sheet (SDS) indicates that it is commonly used as an organic solvent and contains a minimum purity level of 99.5 percent. You suggest classification in subheading 2930.90.9190, Harmonized Tariff Schedule of the United States (HTSUS). However, that subheading no longer exists in the current HTSUS. The applicable subheading for dimethyl sulfoxide (DMSO) (CAS No. 67-68-5), imported in bulk will be 2930.90.9251, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Organo-sulfur compounds: Other: Other: Other: Other: Other: Other: Other.” Pursuant to General Note 13, HTSUS, the rate of duty will be free. 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 (EPA). Information on the TSCA can be obtained by contacting the EPA at Document Control Office (7407M), Office of Pollution Prevention and Toxics (OPPT), Environmental Protection Agency, 1200 Pennsylvania Avenue, N.W., Washington, D.C., 20460, by calling the Toxic Substances Control Act Hotline at 800-471-7127, by e-mailing to [email protected], or by visiting their website at www.epa.gov. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/.

This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on the Trade Remedy/IEEPA page at https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Merari Ortiz at [email protected].
Sincerely,
(for) Denise Faingar Designated Official Performing the Duties of the Division Director National Commodity Specialist Division