9902.01.47 - Potassium fluoroborate (CAS No. 14075-53-7) (provided for in subheading 2826.90.90)

This HTS category, 9902.01.47, specifically covers Potassium fluoroborate (CAS No. 14075-53-7). This chemical compound is classified under this temporary provision, which directs users to its base classification in subheading 2826.90.90. Understanding the nature of Potassium fluoroborate is key to its correct application. It is an inorganic salt that finds utility in various industrial processes, notably in metallurgy, as a component in fluxes for aluminum smelting and as a fluxing agent in brazing and welding.

As a member of Chapter 99, this category is part of a section dedicated to temporary legislation and modifications to the Harmonized Tariff Schedule, often enacted due to trade agreements or specific import restrictions. Unlike the broad scope of the sibling categories in Chapter 1 through 98, which cover a vast array of goods from live animals to machinery, this category is highly specific. It operates under a framework designed for temporary or specialized tariff treatment, distinct from the permanent classifications of general merchandise.

Since 9902.01.47 is a leaf node, there are no further subcategories. The classification is precise and does not subdivide. Classification into this code is solely dependent on the importation of Potassium fluoroborate, where its physical and chemical properties align with the defined substance. The reference to subheading 2826.90.90 is crucial, as it indicates the underlying permanent classification for this material when not subject to the temporary measures of Chapter 99.