The tariff classification of a phosphoric acid aqueous solution from Panama

N224015 August 28, 2012 CLA-2-38:OT:RR:NC:N2:239 CATEGORY: Classification TARIFF NO.: 3824.90.2800 Ms. Jennifer R. Diaz Becker & Poliakoff 121 Alhambra Plaza, 10th Floor Coral Gables, Florida 33134 RE: The tariff classification of a phosphoric acid aqueous solution from Panama Dear Ms. Diaz: In your letter dated June 27, 2012, on behalf of your client Marketing Arm International, Inc., you requested a tariff classification ruling on a phosphoric acid aqueous solution, also known as “Indicate”, “Ph-Plus”, and “Correct-Plus”. The product is a formulated chemical mixture of phosphoric acid containing over 5 percent by weight aromatic substances. The product is indicated for use as a water softener. In your letter you suggest classification in heading 3402, Harmonized Tariff Schedule of the United States (HTSUS). In order to be classified in this heading the product must be a cleaning or washing preparation. The applicable subheading will be 3824.90.2800, HTSUS, which provides for Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances: Other. The rate of duty will be 6.5 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/. Articles classifiable under subheading 3824.90.2800, HTSUS, which are products of Panama may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term “GSP”. 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 Richard Dunkel (646) 733-3032. Sincerely, Thomas J. Russo Director National Commodity Specialist Division