CLA-2-13:S:N:N1-F:238 870298

Mr. Brian H. Moss
Agridyne Technologies Inc.
417 Wakara Way
Salt Lake City, UT 84108

RE: The tariff classification of Neem seed extract from India.

Dear Mr. Moss:

In your letter dated October 15, 1991, resubmitted on December 30, 1991, you requested a tariff classification ruling.

The submitted sample consists of Neem seed extract. This vegetable extract contains 6% to 20% azadirachtin (the active component), which exhibits insecticidal activity. You state that, subsequent to importation, the neem seed extract will be formulated into an insecticide product having a concentration of 3% azadirachtin. The applicable subheading for the Neem seed extract will be 1302.19.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for vegetable saps and extracts: other: other: other. The rate of duty will be free. This merchandise may be subject to the regulations of the Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (202) 443-3380. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Sincerely,

Jean F. Maguire
Area Director
New York Seaport