RE: The country of origin of Tris(1,3-dichloro-2-propyl)phosphate (TDCP)

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N364755 September 30, 2026 OT:RR:NC:N3:140 CATEGORY: Origin William Locklair SMC Global 70w 40th St New York 10018 RE: The country of origin of Tris(1,3-dichloro-2-propyl)phosphate (TDCP) Dear Mr. Locklair: In your letter dated September 1, 2026, you requested a country of origin ruling on tris(1,3-dichloro-2-propyl)phosphate (TDCP), CAS No. 13674-87-8. The subject product, tris(1,3-dichloro-2-propyl)phosphate (TDCP), CAS No. 13674-87-8, is also known as TDCPP. You indicate that it is primarily used as an additive flame retardant in flexible and rigid polyurethane foams. You provided documentation describing the manufacturing process in India. The TDCP is produced through a controlled reaction of phosphoryl oxychloride with epichlorohydrin, both sourced from India, using a proprietary catalyst. After the reaction is complete, the crude product is purified through a series of washing and separation steps. When determining the country of origin, the substantial transformation analysis is applicable. See, e.g., Headquarters Ruling Letter (“HQ”) H301619, dated November 6, 2018. The test for determining whether a substantial transformation will occur is whether an article emerges from a process with a new name, character, or use different from that possessed by the article prior to processing. See Texas Instruments Inc. v. United States, 681 F.2d 778 (C.C.P.A. 1982). This determination is based on the totality of the evidence. See National Hand Tool Corp. v. United States, 16 C.I.T. 308 (1992), aff’d, 989 F.2d 1201 (Fed. Cir. 1993). Based upon the information provided, it is the opinion of this office that the country of origin of the TDCP, having undergone a chemical reaction, will be India. 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 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) James P. Forkan Director National Commodity Specialist Division