Photoresist Developer Solution from China
An aqueous mixture containing triphenyl sulfonium chloride, diphenyl (4-phenylthio)phenyl sulfonium chloride, and (thiodi-4,1-phenylene)bis(diphenyl sulfonium) dichloride, used as a developer in semiconductor photolithography processes. It falls under HTS 3824.99.2500 because it is a specific aqueous mixture of these aromatic sulfonium compounds exceeding 5% by weight, classified as chemical preparations not elsewhere specified.
Duty Rate — China → United States
44%
Rate breakdown
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Verify exact composition matches the subheading's specified sulfonium compounds via lab analysis to avoid misclassification
• Provide Safety Data Sheets (SDS) and technical specs confirming >5% aromatic substances for CBP review