9902.11.58 - Industrial grade nitrocellulose, having a nitrogen content of less than 12.4 percent on a dry weight basis, damped with an alcohol content of 33 to 37 percent by weight (CAS No. 9004-70-0), presented in fiber drums each containing 85 kg, 100 kg, 110 kg or 120 kg of such nitrocellulose, the foregoing certified by the importer as made from at least 80 percent cotton linters, wood pulp and ethanol, with such fiber drums each lined with an antistatic plastic bag and equipped with a coupling for mechanical unloading (provided for in subheading 3912.20.00)
Details
| Field | Value |
|---|---|
| Unit of Quantity | N/A |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | No change |
| Column 2 Rate of Duty | No change |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This specific HTS code, 9902.11.58, pertains to a highly specialized form of industrial grade nitrocellulose. The defining characteristics include a nitrogen content of less than 12.4 percent on a dry weight basis and a specific alcohol content ranging from 33 to 37 percent by weight. Further refinement of this classification hinges on its presentation: it must be packaged in fiber drums of specified weights (85 kg, 100 kg, 110 kg, or 120 kg), lined with an antistatic plastic bag, and equipped for mechanical unloading. Crucially, the importer must certify that the nitrocellulose is derived from at least 80 percent cotton linters, wood pulp, and ethanol.
Given that Chapter 99 of the HTS typically covers temporary legislation and special provisions, this sub-heading acts as a specific carve-out or temporary modification, distinct from the broader classifications of chemicals found elsewhere in the HTS. Unlike general chemical classifications, the focus here is on a product with stringent physical and compositional parameters, intended for industrial application and subject to particular import regulations or temporary measures.
As this is a leaf node in the HTS structure, there are no further subdivisions under 9902.11.58. Classification into this specific code therefore depends entirely on meeting all the detailed criteria outlined in its description, including nitrogen content, alcohol damping, packaging, weight, anti-static lining, mechanical unloading features, and the importer's certification regarding the composition. Any deviation from these specifications would necessitate classification under a different HTS code.