The tariff classification of Ammonium Polyphosphate from Canada

N027956 May 29, 2008 CLA-2-28:OT:RR:E:NC:2:236 CATEGORY: Classification TARIFF NO.: 2835.39.5000 Mr. Ron K. Oikawa Agrium 13131 Lake Fraser Drive, SE Calgary, Alberta T2J N7E8, Canada RE: The tariff classification of Ammonium Polyphosphate from Canada Dear Mr. Oikawa: In your letter dated May 5, 2008, on behalf of your client, Agrium U.S. Inc., you requested a tariff classification ruling. The applicable subheading for the Ammonium Polyphosphate will be 2835.39.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for phosphinates (hypophosphites), phosphonates (phosphites) and phosphates; polyphosphates, whether or not chemically defined: polyphosphates: 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 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 Debra Wholey at 646-733-3034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division